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Changes to VAT law in relation to cross-border transactions

Monday, 13 January 2020

This news release publicises proposed changes to VAT law in relation to cross-border transactions between member States, specifically to call-off stock arrangements. Call-off stock refers to goods transported by a supplier from a member State of origin to a member State of destination.

HMRC has published draft guidance to help businesses comply with these changes. Although not in operation, it is set to become retrospective and businesses are invited to comply with the guidance with effect from 1 January 2020.

A draft VAT amendment Order is attached.

Further details can be obtained by contacting the Advice Centre on +44 1624 648130.

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