EU-issued VAT regulations provide as a general rule for the possibility of benefiting from the exemption or nontaxability of intra-Community supply if there is not only proof of actual transportation abroad but also the onerous title.

Now with the new amendment to the VAT Directive made by Regulation 2018/1912 also supplies with deferred effect in time can enjoy the assimilation to intra-Community supplies through the entry into a suspensive regime defined as “call off stock” . The amendment, which will come into effect on January 1, 2020, has not been transposed in all EU countries, which as a result will have to quickly adapt, creating not a few problems for VAT entities in determining for individual countries the applicability of EU regulations.

Available for further discussion