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Holding a stock of goods in another EU country can mean you have to register for VAT there as well.  As the German rules haven’t mirrored ours you had this dual registration problem even if the goods were already allocated to the customer – like with call-off stock.  KMLZ’s latest newsletter http://www.kmlz.de/en/node/448 outlines a court ruling that makes this problem go away.  Good news for anyone supplying on a ‘just in time’ basis.

You’ll still face dual registration though if you hold goods in another EU state on a consignment stock basis – that is where the goods in that stock are allocated to different customers so you need to be careful.