Call-off stock procedure - simplification of the movement of goods

05.10.2020

The mechanism of operation

The operation of the call-off warehouse allows for the temporary and conditional suspension of the obligation to prove the movement of goods from one EU country to a warehouse in another EU country. The final settlement of such a transaction, as a standard intra-Community transaction, takes place only when the goods in question are removed from the warehouse by the buyer. Thanks to this, foreign taxpayers moving goods to Poland are not obliged to register in Poland as a VAT and VAT-EU taxpayer, and as a consequence they do not have to recognize the VAT due on the purchases in question.

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Agnieszka  Chamera
Agnieszka Chamera
Managing Partner of PKF Tax&Legal
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+48 609 331 330

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