Call-off stock (consignment warehouse) – benefits and practical issues; a method for suspending VAT taxation under Polish and EU law
Publication date: September 10, 2025
The international transport of goods is subject to numerous regulations. A key issue in this context is the taxation of transport. Businesses are increasingly using the consignment warehouse method, also known as call-off stock, due to its cost-effectiveness and convenience. This method became even more popular in 2020, when EU regulations came into force exempting contractors from VAT in certain aspects.
1. NATURE AND IMPLEMENTATION OF EU REGULATIONS
