Consignment and Call-Off-Stock Transactions between Poland and Germany

EU businesses increasingly keep call-off stocks in other Member States of the European Union. In this article, the author gives an overview of the VAT treatment of consignment and call-off stocks in Poland and Germany and explains that the optional measures aimed at simplifying the VAT consequences of specific types of intra-Community transactions may turn out to have costly consequences for the parties involved in cross-border call-off-stock and consignment arrangements.