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Changes of VAT rules for call of stock arrangements between the UK and EU member states

This Tax Information and Impact Note is about simplifying the rules for VAT treatment of call-off stock between the UK and EU member states.

Last fetched 04 May 2026 · gov.uk

Documents

Changes of VAT rules for call of stock arrangements between the UK and EU member states

At a glance

TypePolicy paper

First published11 Mar 2020

Last updated11 Mar 2020

Organisations

HM Revenue & Customs

Topics

VAT

Source

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