GermanyManual

Value Added Tax in local language is "Mehrwertsteuer" and the acronym VAT is translated as "MWSt".

German consignment or call-off stock

Germany is one of the few EU countries that has not introduced a consignment  stock simplification. However, a recent decision by a local court and it subsequent interpretation by the German tax authorities revised this position for call-of stock arrangements.

Call-of stock may apply in Germany if a purchase contract is in place at the beginning of the transport of the stock and several additional conditions are met. These conditions include that the German customer must be identified prior to the transport of goods into Germany and either the goods must be paid or a binder order must exist between customer and foreign supplier. Moreover, the client must have unlimited access to the goods.

The new call-of stock regime was confirmed by guidelines published by the German tax authorities.

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