Goods exported from a European Union country may be stored as
buffer or call off stock for existing customers in the UK without the need for the
exporter to form a UK entity or apply for a VAT registration provided
they qualify - see
the HMRC ruling given below.
When you make sales from a buffer stock in the UK, you will normally
be trading in the UK and require a UK VAT registration. This does not
apply if the goods qualify as ‘call-off’ stocks all designated for one
We are currently offering a new service where we will hold your
stock, process orders, and invoice UK customers on your behalf. The
goods remain in your legal ownership until paid by the customer (who may
be Big Web).
Please ask more using
our Quote Form. GET YOUR QUICK QUOTE
Not all products are suitable for the EU call-off
Stock service, and clearly where you distance sell via the internet you will sell
directly to the end customer. In most cases therefore you will require a
UK VAT registration. Big Web can help with obtaining VAT registration -
find out more here about VAT registration assistance.
"I am of the opinion that the abcd
company is making intra EU supplies which are designated as call off
stock. As long as the goods in their warehouse are readily
identifiable for different customers, then they can still use the
call off concession. Therefore they are not required to be VAT
registered as they are not making taxable supplies in the UK. They
would issue an invoice to their customers without any VAT. If they
wish to recover input tax on any services they can apply for an 8th
directive claim through our Londonderry office;
see form attached."
Notice 725 Customs: The Single market
Section from the Notice:
We devan incoming containers, update online stock control, store
securely and prepare for onward shipment all consumer goods, industrial
goods and commercial materials including printed matter, literature and
Short term, long term, RH&D and full service, dedicated staffing,
deep storage - our flexible 'never say no' attitude gets the job done
and out on time.
Big Web Warehouse UK warehousing, offers
long term and short term warehousing facilities for companies in
,Peterborough, Northampton, North London and all points on the A1, M1,
A14 network. .
Contact us today on 0800 0747234 (or international +44 1733 405100), or by email (email@example.com), for an
Or click on the menu bar to read more about us and the services we provide.
Big Web Warehouse Ltd
Unit A Harrier Park Southgate Way