As of 1 January 2020, the transfer of goods to a call stock in another EU Member State is no longer considered intra-EU delivery and intra-EU procurement of goods by the supplier. When the customer removes the goods from the warehouse, the supplier is considered a direct intra-community delivery of the goods to the customer. The supplier is therefore not obliged to register for VAT purposes in the EU Member State where the goods arrive. Framework agreements can last from a few months to more than a decade, but usually between 2 and 5 years. The appeal report is only used to report envelopes. The report does not contain a specification of the type or quantity of goods. File the call report for each month you transferred goods. You must report all transfers made during the month before the 20th of the following month. If you transferred z.B goods in September, the deadline for the appeal report is October 20. Certain conditions must be met in order for the new simplified rules to apply to appeal regimes. The main conditions are that at the time of the transfer of goods from the State of origin to the State of origin or under the instructions of the supplier: Example 3: More than 12 months have elapsed on 21 January 2021 since the goods were put on demand, but buyer S in Spain has not claimed ownership of all the products in stock. The first day of the 12-month period is January 22, 2021, the day after the goods arrived.
Example 2: on 24 February 2020, buyer S resells in Spain some of the goods stored in the warehouse on demand. You send an invoice to s in the same week. Example 8: In example 5, you transferred goods to Buyer N in the Netherlands on February 21, 2020 and filed an appeal report on the transfer. However, after transferring the goods to the Netherlands, transfer them directly to Buyer B`s warehouse in Belgium. You sell some of these products directly to buyer G in Belgium. a. state of origin and date of shipment or transport of goods b. the customer`s VAT identification number in the destination state v.
of the destination country, the vat identification number of the storekeeper, the address of the warehouse where the goods are stored on arrival and the date of arrival of the goods in the warehouse d.