There will be no „call-off stock” in the VAT Act from January 1, 2020, but the provisions of the Directive can be applied directly
Member States had time to implement Directive 2018/1910 until December 31, 2019, and the provisions are to apply from January 1, 2020. The Polish draft amendment to the VAT Act in this matter did not come out of the stage of work within the Council of Ministers. This could cause discomfort for entrepreneurs, not only in the form of the lack of a new, convenient procedure, but also lead to significant difficulties in the event that our counterparty from another EU country would like to carry out a transaction using the „call of stock”; magazine, while in Poland taxpayers do not yet have this issue regulated in the national VAT Act.
Taking into account the above circumstances, as well as the principles of EU law and Poland’s obligations as a Member State, the Minister of Finance issued a communication in which he stated that during the transitional period, i. e. until the entry into force of national legislation „the taxpayer will be able to apply either the provisions of Directive 2018/1910 or the national provisions of the Value Added Tax Act. Whether a taxable person chooses to apply the provisions of Directive 2018/1910 or national law, he should do so consistently in all aspects of the VAT treatment of a given transaction.” The full text of the message can be found on the page: https://www.gov.pl/web/finanse/implementacja-dyrektywy-20181910-dot-tzw-pakietu-quick-fixes
The „call of stock” magazine it self is to replace the consignment warehouse currently operating in VAT.
A call-off stock refers to a situation where, when goods are transported to another EU, the supplier already knows the identity of the person acquiring the goods, to whom they will be delivered at a later stage and upon arrival in the Member State of destination. Then, in order to avoid a proliferation of procedures (WDT, WNT and domestic supply) where there are transactions between two VAT taxable persons, one exempt supply in the Member State of departure and one intra-Community acquisition in the Member State of arrival are deemed to exist under certain conditions. A full explanation of how call off stock works and how it is used in the transition period in the next news.
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