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Articoli Correlati: Call off stock - VAT - identification number

The Directive n. 2018/1910/EU of 4 December 2018, by changing the VAT Directive n. 2006/112/CE through the insertion of the new art.17-bis, regulates the functioning of the call of stock, that is the contract that allows an E.U. supplier to transfer goods to a warehouse located in another E.U. State, thus placing them available to the buyer known to the seller as of the date of transfer of the goods. It is an institution not unknown to the national legislator, since it was recognized (albeit as a consignment stock) by the Ministry of Finance with resolution no. 235 of 18 October 1996. The call off stock contract allows a taxable person established in an EU Member State to transfer goods to a warehouse, from which they must be taken within twelve months of the arrival date, located in another Member State and destined for an already known buyer, without having to have a VAT identification number on the transfer date. Failure to comply with these conditions will lead to the forfeiture of the regime. In this case, however, the supplier of the goods must have a VAT identification number or a tax representative in the Member State of dispatch of the goods, in order to be able to issue an invoice and immediately regularize the operation.