Article 243 Directive 2006/112/EC
General obligations
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 4 · Accounting › Section 2 · General obligations
Text of Article 243
1.Every taxable person shall keep a register of the goods dispatched or transported by him, or on his behalf, to a destination outside the territory of the Member State of departure but within the Community for the purposes of transactions consisting in valuations of those goods or work on them or their temporary use as referred to in points (f), (g) and (h) of Article 17(2).
2.Every taxable person shall keep accounts in sufficient detail to enable the identification of goods dispatched to him from another Member State, by or on behalf of a taxable person identified for VAT purposes in that other Member State, and used for services consisting in valuations of those goods or work on those goods.
3.Every taxable person who transfers goods under the call-off stock arrangements referred to in Article 17a shall keep a register that permits the tax authorities to verify the correct application of that Article.
Every taxable person to whom goods are supplied under the call-off stock arrangements referred to in Article 17a shall keep a register of those goods.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 243: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 117 · 16 November 2020 · document 5.1. Article 243 – implementation of the Quick Fixes Package – Council Directive (EU) 2018/1910 – call-off stocks and Brexit
Commission explanatory notes on Article 243
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
- 6.1 VAT Directive (hereabove referred to as “VD”) (p. 80) ‘Article 17a 1. The transfer by a taxable person of goods forming part of his business assets to another Member State under call-off stock arrangements shall not be treated as a supply of goods for consideration. 2. For the purposes of this Article, call-off stock arrangements shall be deemed to exist where the followi
- 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
- 2.5.3 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
- 2.3.2 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
- 2.3.5 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
- 2.3.6 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
- 2.5.13 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
- 6.2 VAT Implementing Regulation (hereabove referred to as “IR”) (p. 83) Article 45a 1. For the purpose of applying the exemptions laid down in Article 138 of Directive 2006/112/EC, it shall be presumed that goods have been dispatched or transported from a Member State to a destination outside its territory but within the Community in either of the following cases: (a) the vendor indicates
- 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