UK consignment and call-off stock
UK has introduced a call-off stock simplification. Where a company moves stock from one EU country into the UK and place the goods in a storage location under the client control, the VAT registration of the supplier can be avoided provided the client is VAT registered, the customer has logistic control of the goods and only one customer benefits from the initial supply (either for own consumption of for onward supplies).
If the supply does not qualify as call-off stock (e.g. it is considered as "consignment") the supplier will need a VAT registration in the UK in order to self-account for the movement of own goods into UK (deemed IC-Acquisition) and subsequent domestic sale to the client.