Germany phases out call-off stock rules under ViDA by July 2029
Germany will phase out call-off stock arrangements by 1 July 2029. Goods storage under this scheme ends for movements after 1 July 2028, following ViDA amendments to the VAT Directive.
Germany is phasing out the call-off stock arrangement under ViDA rules. The scheme ends on 1 July 2029, with storage of goods permitted only for movements before 1 July 2028. The change implements Article 17a(2)(a) of the VAT Directive as amended by ViDA.
Germany will phase out call-off stock rules under ViDA, with a final deadline of 1 July 2029.
Under the phased approach, storage of goods under the call-off stock scheme will only apply to movements occurring before 1 July 2028. This ensures that all relevant 12-month VAT treatment periods end no later than 30 June 2029.
The change implements Article 17a(2)(a) of the VAT Directive as amended by ViDA. Call-off stock is a supply arrangement where goods are stored in a customer’s location but remain the supplier’s property until the customer calls them off. The phased end date gives businesses time to adjust their supply chains and VAT compliance processes before the scheme closes entirely.