Article 54a Implementing Regulation (EU) No 282/2011
General obligations
Chapter X · Obligations of taxable persons and certain non-taxable persons › Section 1A · General obligations
Text of Article 54a
1.The register referred to in Article 243(3) of Directive 2006/112/EC that is to be kept by every taxable person who transfers goods under call-off stock arrangements shall contain the following information:
(a)the Member State from which the goods were dispatched or transported, and the date of dispatch or transport of the goods;
(b)the VAT identification number of the taxable person for whom the goods are intended, issued by the Member State to which the goods are dispatched or transported;
(c)the Member State to which the goods are dispatched or transported, the VAT identification number of the warehouse keeper, the address of the warehouse at which the goods are stored upon arrival, and the date of arrival of the goods in the warehouse;
(d)the value, description and quantity of the goods that arrived in the warehouse;
(e)the VAT identification number of the taxable person substituting for the person referred to in point (b) of this paragraph under the conditions referred to in Article 17a(6) of Directive 2006/112/EC;
(f)the taxable amount, description and quantity of the goods supplied and the date on which the supply of the goods referred to in point (a) of Article 17a(3) of Directive 2006/112/EC is made and the VAT identification number of the buyer;
(g)the taxable amount, description and quantity of the goods, and the date of occurrence of any of the conditions and the respective ground in accordance with Article 17a(7) of Directive 2006/112/EC;
(h)the value, description and quantity of the returned goods and the date of the return of the goods referred to in Article 17a(5) of Directive 2006/112/EC.
2.The register referred to in Article 243(3) of Directive 2006/112/EC that is to be kept by every taxable person to whom goods are supplied under call-off stock arrangements shall contain the following information:
(a)the VAT identification number of the taxable person who transfers goods under call-off stock arrangements;
(b)the description and quantity of the goods intended for him;
(c)the date on which the goods intended for him arrive in the warehouse;
(d)the taxable amount, description and quantity of the goods supplied to him and the date on which the intra-Community acquisition of the goods referred to in point (b) of Article 17a(3) of Directive 2006/112/EC is made;
(e)the description and quantity of the goods, and the date on which the goods are removed from the warehouse by order of the taxable person referred to in point (a);
(f)the description and quantity of the goods destroyed or missing and the date of destruction, loss or theft of the goods that previously arrived in the warehouse or the date on which the goods were found to be destroyed or missing.
Where the goods are dispatched or transported under call-off stock arrangements to a warehouse keeper different from the taxable person for whom the goods are intended to be supplied, the register of that taxable person does not need to contain the information referred to in points (c), (e) and (f) of the first subparagraph.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 54a
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the 2020 quick fixes
Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport
- 2.3.2 Substitution of the customer (p. 14) Situation: Business A, established in Member State 1 (and not established in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, the
- 2.3.3 Supply to another person (p. 16) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September, A supplies the goods to business
- 2.3.4 Return of the goods (p. 18) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, it is agreed th
- 2.3.6 Goods sent to another Member State (p. 20) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, A takes back (p
- 2.3.7 Goods exported (p. 23) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, A, regarding th
- 2.3.8 Destruction or loss of the goods (p. 24) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, and before B to
- 2.3.1 General case covered by the simplification (p. 13) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, B takes ownersh
- 2.5.18 In which format can or should registers be kept? (p. 35) The call-off stock legislation does not stipulate in which format the registers should be kept. To that extent, Member States have to determine the relevant conditions. It would however be reasonable to expect that Member States apply certain flexibility and do not impose too strict limitations e.g. only a paper-based
- 2.3.5 Exceeding of the period of 12 months (p. 19) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods on 5 January of year N under a call-off stock arrangement to Member State 2. The goods arrive in Member State 2 on that same date. These goods are intended for business B which is identified (established or otherwise) i
- 2.5.3 What is the relation between Articles 17 and 17a VD? (p. 27) Article 17(1) VD defines the concept of ‘transfer to another Member State’ and assimilates this to a supply of goods (which is to be followed by a deemed intra- Community acquisition of goods on the basis of Article 21 VD). Article 17(2) VD enumerates a number of exceptions under which the transport of goods from one M
- 2.5.13 Is partial substitution possible? (p. 32) Partial substitution, whereby an intended acquirer is replaced by another one in the same Member State for a part of the goods which were under the initial call-off stock agreement, is indeed possible. The same conditions have to be fulfilled and, in this context, the contract should also be concluded before or at the
- 2.1 Relevant provisions (p. 11) The articles of the VAT Directive relating to the call-off stock simplification are: Article 17a: (main provision) contains the simplification rules; Article 243(3): lays down the obligation to keep certain registers for call-off stock purposes; Article 262(2): lays down the obligation to mention, in the recapitu
- 2.5.16 How to determine the 12-month period? (p. 33) Article 17a(4) VD lays down a 12-month deadline “after the arrival of the goods in the Member State to which they were dispatched or transported”. For the practical implementation of this Article, it is necessary to determine whether “arrival” in this provision refers to the moment in which the goods materially enter t