{"id":72367,"date":"2024-07-05T11:59:20","date_gmt":"2024-07-05T09:59:20","guid":{"rendered":"https:\/\/blog.hellotax.com\/blog\/?p=72367"},"modified":"2024-07-10T09:36:19","modified_gmt":"2024-07-10T07:36:19","slug":"amazon-ends-call-off-stock","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/amazon-ends-call-off-stock\/","title":{"rendered":"Amazon Call-Off Stock Ended: What Sellers Must Check in 2026"},"content":{"rendered":"\r\n\r\n\r\n<p data-start=\"271\" data-end=\"330\"><code data-start=\"295\" data-end=\"330\"><\/code><\/p>\r\n<p data-start=\"396\" data-end=\"559\"><strong data-start=\"396\" data-end=\"427\">Amazon Call-Off Stock ended<\/strong> on 1 August 2024. Sellers can no longer use the programme for new inventory placements within Amazon\u2019s European fulfilment network.<\/p>\r\n<p data-start=\"561\" data-end=\"834\">The main question in 2026 is no longer how to prepare for the closure. Former participants must check whether their current warehouse locations match their VAT registrations and whether inventory previously held under Call-Off Stock was transitioned and reported correctly.<\/p>\r\n<p data-start=\"561\" data-end=\"834\"><img decoding=\"async\" width=\"1024\" height=\"512\" class=\"wp-image-72368\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2024\/07\/Amazon-ends-Call-Off-Stock-2-min-1024x512.png\" alt=\"\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2024\/07\/Amazon-ends-Call-Off-Stock-2-min-1024x512.png 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2024\/07\/Amazon-ends-Call-Off-Stock-2-min-300x150.png 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2024\/07\/Amazon-ends-Call-Off-Stock-2-min-768x384.png 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2024\/07\/Amazon-ends-Call-Off-Stock-2-min.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\r\n<p data-start=\"836\" data-end=\"1053\">Under standard Pan-European FBA, sellers generally need a local VAT number in each country where Amazon stores their goods. Selling to customers in a country does not, by itself, always require local VAT registration.<\/p>\r\n<p data-start=\"1077\" data-end=\"1288\">Did your business previously use Amazon Call-Off Stock? <a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" target=\"_new\" rel=\"noopener\" data-start=\"1133\" data-end=\"1196\">Contact hellotax<\/a> to review your current storage countries, VAT registrations and historical stock movements.<\/p>\r\n<p data-start=\"1077\" data-end=\"1288\"><div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div><\/p>\r\n<h2 class=\"wp-block-heading\" data-section-id=\"1bn5d1j\" data-start=\"1290\" data-end=\"1305\">Key Takeaway after Amazon Call-Off Stock ended<\/h2>\r\n<p data-start=\"1307\" data-end=\"1390\">Amazon Call-Off Stock is no longer available. The programme ended on 1 August 2024.<\/p>\r\n<p data-start=\"1392\" data-end=\"1431\">Former participants should now confirm:<\/p>\r\n<ul data-start=\"1433\" data-end=\"1849\">\r\n<li data-section-id=\"1t34df5\" data-start=\"1433\" data-end=\"1476\">Where Amazon currently stores their goods<\/li>\r\n<li data-section-id=\"kspny5\" data-start=\"1477\" data-end=\"1547\">Whether they hold VAT registrations in each relevant storage country<\/li>\r\n<li data-section-id=\"xy0hc2\" data-start=\"1548\" data-end=\"1618\">Whether previous Call-Off Stock inventory was transitioned correctly<\/li>\r\n<li data-section-id=\"1fk2mg4\" data-start=\"1619\" data-end=\"1689\">Whether cross-border stock movements were reported in both countries<\/li>\r\n<li data-section-id=\"6k7cy1\" data-start=\"1690\" data-end=\"1757\">Whether their VAT numbers remain active for intra-EU transactions<\/li>\r\n<li data-section-id=\"gf3c42\" data-start=\"1758\" data-end=\"1849\">Whether outstanding VAT returns, EC Sales Lists or Intrastat declarations need correction<\/li>\r\n<\/ul>\r\n<p data-start=\"1851\" data-end=\"2174\">Amazon\u2019s current Pan-European FBA guidance states that sellers can enable storage in at least two of Germany, France, Italy, Spain or Poland using VAT registration numbers. It also confirms that a VAT number is required for each country where goods are stored under the standard model.<\/p>\r\n<h2 data-section-id=\"1oxk17n\" data-start=\"2176\" data-end=\"2210\">What Was Amazon Call-Off Stock?<\/h2>\r\n<p data-start=\"2212\" data-end=\"2383\">Call-off stock is an EU VAT simplification for goods moved to another Member State for a specific business customer that is already known before the goods are transported.<\/p>\r\n<p data-start=\"2385\" data-end=\"2458\">Normally, moving a business\u2019s own goods to another EU country can create:<\/p>\r\n<ol data-start=\"2460\" data-end=\"2650\">\r\n<li data-section-id=\"1jun0bg\" data-start=\"2460\" data-end=\"2519\">A deemed intra-Community supply in the departure country<\/li>\r\n<li data-section-id=\"1ugam17\" data-start=\"2520\" data-end=\"2580\">An intra-Community acquisition in the destination country<\/li>\r\n<li data-section-id=\"53nw1v\" data-start=\"2581\" data-end=\"2650\">A possible VAT registration requirement in the destination country<\/li>\r\n<\/ol>\r\n<p data-start=\"2652\" data-end=\"2832\">Under the call-off stock simplification, those transactions generally take place when the identified customer removes the goods from storage, provided all legal conditions are met.<\/p>\r\n<p data-start=\"2834\" data-end=\"3052\">Amazon used a Call-Off Stock structure for eligible Pan-European FBA inventory. This could allow qualifying goods to be stored in another country without immediately following the standard local VAT-registration model.<\/p>\r\n<p data-start=\"3054\" data-end=\"3258\">Call-Off Stock was not a VAT exemption. It changed the timing and reporting of the transaction. Sellers still had to maintain detailed records and satisfy the legal conditions attached to the arrangement.<\/p>\r\n<h2 data-section-id=\"11znltq\" data-start=\"3260\" data-end=\"3298\">When Did Amazon Call-Off Stock End?<\/h2>\r\n<p data-start=\"3300\" data-end=\"3345\">Amazon Call-Off Stock ended on 1 August 2024.<\/p>\r\n<p data-start=\"3347\" data-end=\"3625\">The original hellotax article was published before the closure and therefore described the end date and transition period as future events. It also referred to actions sellers needed to complete during 2024. Those deadlines have now passed.<\/p>\r\n<p data-start=\"3627\" data-end=\"3745\">In 2026, sellers should focus on their current VAT and fulfilment position rather than the expired transition process.<\/p>\r\n<h2 data-section-id=\"odcwqm\" data-start=\"3747\" data-end=\"3796\">What Changed When Amazon Call-Off Stock Ended?<\/h2>\r\n<p data-start=\"3798\" data-end=\"3964\">Since <strong data-start=\"3804\" data-end=\"3835\">Amazon Call-Off Stock ended<\/strong>, sellers that want Amazon to store their goods across several EU countries generally need to use another fulfilment arrangement.<\/p>\r\n<p data-start=\"3966\" data-end=\"3996\">The principal options include:<\/p>\r\n<ul data-start=\"3998\" data-end=\"4108\">\r\n<li data-section-id=\"7xo7oz\" data-start=\"3998\" data-end=\"4025\">Standard Pan-European FBA<\/li>\r\n<li data-section-id=\"7vnit2\" data-start=\"4026\" data-end=\"4059\">The European Fulfilment Network<\/li>\r\n<li data-section-id=\"1lm3doz\" data-start=\"4060\" data-end=\"4108\">Multi-Channel Fulfilment for non-Amazon orders<\/li>\r\n<\/ul>\r\n<p data-start=\"4110\" data-end=\"4178\">Each arrangement has different logistics, fees and VAT consequences.<\/p>\r\n<h3 data-section-id=\"nvtlst\" data-start=\"4180\" data-end=\"4209\">Standard Pan-European FBA<\/h3>\r\n<p data-start=\"4211\" data-end=\"4337\">Pan-European FBA allows Amazon to distribute eligible stock between fulfilment centres in the countries enabled by the seller.<\/p>\r\n<p data-start=\"4339\" data-end=\"4440\">Amazon\u2019s current guidance says sellers can enable storage in at least two of the following countries:<\/p>\r\n<ul data-start=\"4442\" data-end=\"4485\">\r\n<li data-section-id=\"jcoaar\" data-start=\"4442\" data-end=\"4451\">Germany<\/li>\r\n<li data-section-id=\"1yh1jbp\" data-start=\"4452\" data-end=\"4460\">France<\/li>\r\n<li data-section-id=\"16tk1cx\" data-start=\"4461\" data-end=\"4468\">Italy<\/li>\r\n<li data-section-id=\"178eoct\" data-start=\"4469\" data-end=\"4476\">Spain<\/li>\r\n<li data-section-id=\"32md3k\" data-start=\"4477\" data-end=\"4485\">Poland<\/li>\r\n<\/ul>\r\n<p data-start=\"4487\" data-end=\"4688\">Amazon may then move inventory between the enabled countries at its discretion. A VAT number is generally required for every country in which the goods are stored.<\/p>\r\n<p data-start=\"4690\" data-end=\"4702\">For example:<\/p>\r\n<ul data-start=\"4704\" data-end=\"4968\">\r\n<li data-section-id=\"1tigob5\" data-start=\"4704\" data-end=\"4784\">Storage in Germany and France may require German and French VAT registrations.<\/li>\r\n<li data-section-id=\"b75n01\" data-start=\"4785\" data-end=\"4866\">Storage throughout all five countries may require five local VAT registrations.<\/li>\r\n<li data-section-id=\"1et08iq\" data-start=\"4867\" data-end=\"4968\">Selling to customers in five countries does not automatically mean five registrations are required.<\/li>\r\n<\/ul>\r\n<p data-start=\"4970\" data-end=\"5081\">The registration footprint follows the storage and transaction structure, not simply the location of customers.<\/p>\r\n<h3 data-section-id=\"momiw1\" data-start=\"5083\" data-end=\"5114\">European Fulfilment Network<\/h3>\r\n<p data-start=\"5116\" data-end=\"5261\">Under the European Fulfilment Network, inventory is generally stored in one country and used to fulfil customer orders in other European markets.<\/p>\r\n<p data-start=\"5263\" data-end=\"5405\">This can reduce the number of countries in which stock is held. However, cross-border fulfilment fees may be higher than domestic Pan-EU fees.<\/p>\r\n<p data-start=\"5407\" data-end=\"5484\">Eligible B2C sales may also need to be declared through the Union OSS scheme.<\/p>\r\n<h3 data-section-id=\"o6il4f\" data-start=\"5486\" data-end=\"5514\">Multi-Channel Fulfilment<\/h3>\r\n<p data-start=\"5516\" data-end=\"5664\">Multi-Channel Fulfilment allows sellers to use inventory held by Amazon to fulfil orders received through other channels, such as their own webshop.<\/p>\r\n<p data-start=\"5666\" data-end=\"5762\">This does not remove VAT obligations connected with the countries where Amazon stores the goods.<\/p>\r\n<h2 data-section-id=\"1vr6xzt\" data-start=\"5764\" data-end=\"5817\">Do Sellers Now Need VAT Numbers in Five Countries?<\/h2>\r\n<p data-start=\"5819\" data-end=\"5837\">Not automatically.<\/p>\r\n<p data-start=\"5839\" data-end=\"6111\">Germany, France, Italy, Spain and Poland form Amazon\u2019s principal Pan-European FBA storage network through VAT registration. However, Amazon currently allows sellers to begin by enabling storage in at least two participating countries.<\/p>\r\n<p data-start=\"6113\" data-end=\"6224\">Under the standard model, sellers generally need VAT registration in each country where their goods are stored.<\/p>\r\n<h3 data-section-id=\"1083tuw\" data-start=\"6226\" data-end=\"6263\">Example: storage in two countries<\/h3>\r\n<p data-start=\"6265\" data-end=\"6324\">A seller enables inventory placement in Germany and France.<\/p>\r\n<p data-start=\"6326\" data-end=\"6357\">The seller will generally need:<\/p>\r\n<ul data-start=\"6359\" data-end=\"6601\">\r\n<li data-section-id=\"dcyp55\" data-start=\"6359\" data-end=\"6386\">A German VAT registration<\/li>\r\n<li data-section-id=\"sgdqtr\" data-start=\"6387\" data-end=\"6414\">A French VAT registration<\/li>\r\n<li data-section-id=\"19pwvt6\" data-start=\"6415\" data-end=\"6446\">VAT returns in both countries<\/li>\r\n<li data-section-id=\"ni1oi6\" data-start=\"6447\" data-end=\"6508\">Reporting of movements between German and French warehouses<\/li>\r\n<li data-section-id=\"gbddwz\" data-start=\"6509\" data-end=\"6540\">EC Sales Lists where required<\/li>\r\n<li data-section-id=\"5uy4e8\" data-start=\"6541\" data-end=\"6601\">Intrastat declarations where local thresholds are exceeded<\/li>\r\n<\/ul>\r\n<p data-start=\"6603\" data-end=\"6758\">The seller may still sell to customers in Italy, Spain and Poland without storing goods there. Eligible cross-border B2C sales may be reported through OSS.<\/p>\r\n<h3 data-section-id=\"ypdpq4\" data-start=\"6760\" data-end=\"6808\">Example: storage across the complete network<\/h3>\r\n<p data-start=\"6810\" data-end=\"6896\">A seller authorises Amazon to store goods in Germany, France, Italy, Spain and Poland.<\/p>\r\n<p data-start=\"6898\" data-end=\"7036\">The seller will generally need VAT registrations and local filings in all five countries because stock may be held throughout the network.<\/p>\r\n<p data-start=\"7038\" data-end=\"7203\">Additional requirements may apply to non-EU sellers, depending on the country. These can include fiscal representation, additional documents or financial guarantees.<\/p>\r\n<h2 data-section-id=\"1xpol8s\" data-start=\"7205\" data-end=\"7256\">What Should Former Call-Off Stock Sellers Check?<\/h2>\r\n<p data-start=\"7258\" data-end=\"7386\">Sellers that previously used the programme should review their current storage configuration and their historical VAT reporting.<\/p>\r\n<h3 data-section-id=\"nrg1md\" data-start=\"7388\" data-end=\"7441\">1. Check where Amazon currently stores your goods<\/h3>\r\n<p data-start=\"7443\" data-end=\"7501\">Download Amazon\u2019s relevant inventory and movement reports.<\/p>\r\n<p data-start=\"7503\" data-end=\"7511\">Confirm:<\/p>\r\n<ul data-start=\"7513\" data-end=\"7774\">\r\n<li data-section-id=\"12nyupy\" data-start=\"7513\" data-end=\"7561\">The countries in which stock is currently held<\/li>\r\n<li data-section-id=\"h7qxoq\" data-start=\"7562\" data-end=\"7598\">When storage began in each country<\/li>\r\n<li data-section-id=\"1g6mutf\" data-start=\"7599\" data-end=\"7646\">Whether stock moved after the programme ended<\/li>\r\n<li data-section-id=\"lgnwcs\" data-start=\"7647\" data-end=\"7723\">Whether any former Call-Off Stock inventory remained during the transition<\/li>\r\n<li data-section-id=\"1dighui\" data-start=\"7724\" data-end=\"7774\">Whether goods were returned, transferred or sold<\/li>\r\n<\/ul>\r\n<p data-start=\"7776\" data-end=\"8000\">Amazon states that sellers can track inventory through reports including the Cross-Border Inventory Movement report, Daily Inventory History report and Amazon Fulfilled Shipments report.<\/p>\r\n<p data-start=\"8002\" data-end=\"8063\">Do not rely only on the countries selected in Seller Central.<\/p>\r\n<h3 data-section-id=\"1vvnul9\" data-start=\"8065\" data-end=\"8118\">2. Match storage countries with VAT registrations<\/h3>\r\n<p data-start=\"8120\" data-end=\"8231\">Check whether the business holds an active VAT registration in each country where standard inventory is stored.<\/p>\r\n<p data-start=\"8233\" data-end=\"8325\">The VAT number must belong to the same legal entity that operates the Amazon seller account.<\/p>\r\n<p data-start=\"8327\" data-end=\"8459\">A registration issued to a former company, sole trader or related business should not automatically be used by another legal entity.<\/p>\r\n<h3 data-section-id=\"19s3wq5\" data-start=\"8461\" data-end=\"8501\">3. Review historical stock movements<\/h3>\r\n<p data-start=\"8503\" data-end=\"8630\">A movement of a seller\u2019s own goods between EU countries can create reportable transactions even though no customer sale occurs.<\/p>\r\n<p data-start=\"8632\" data-end=\"8703\">For example, a movement from Germany to France is generally treated as:<\/p>\r\n<ul data-start=\"8705\" data-end=\"8792\">\r\n<li data-section-id=\"11cw21s\" data-start=\"8705\" data-end=\"8749\">A deemed intra-Community supply in Germany<\/li>\r\n<li data-section-id=\"q1m5xm\" data-start=\"8750\" data-end=\"8792\">An intra-Community acquisition in France<\/li>\r\n<\/ul>\r\n<p data-start=\"8794\" data-end=\"8829\">The movement may need to appear in:<\/p>\r\n<ul data-start=\"8831\" data-end=\"9004\">\r\n<li data-section-id=\"1l3spuy\" data-start=\"8831\" data-end=\"8854\">The German VAT return<\/li>\r\n<li data-section-id=\"ttv8lr\" data-start=\"8855\" data-end=\"8881\">The German EC Sales List<\/li>\r\n<li data-section-id=\"xlu5d8\" data-start=\"8882\" data-end=\"8905\">The French VAT return<\/li>\r\n<li data-section-id=\"144cz2l\" data-start=\"8906\" data-end=\"8960\">Intrastat declarations where thresholds are exceeded<\/li>\r\n<li data-section-id=\"et1tb5\" data-start=\"8961\" data-end=\"9004\">The seller\u2019s supporting inventory records<\/li>\r\n<\/ul>\r\n<p data-start=\"9006\" data-end=\"9135\">Sellers should compare Amazon movement reports with the VAT returns and recapitulative statements submitted for the same periods.<\/p>\r\n<p data-start=\"9137\" data-end=\"9304\">For a detailed explanation, read <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/hellotax.com\/blog\/vat-on-stock-movements\/\" target=\"_new\" rel=\"noopener\" data-start=\"9170\" data-end=\"9303\">VAT on stock movements in the EU<\/a>.<\/p>\r\n<h3 data-section-id=\"1944qss\" data-start=\"9306\" data-end=\"9357\">4. Check whether VAT numbers are active in VIES<\/h3>\r\n<p data-start=\"9359\" data-end=\"9531\">Use the official <a class=\"decorated-link\" href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/?utm_source=chatgpt.com\" target=\"_new\" rel=\"noopener\" data-start=\"9376\" data-end=\"9455\">European Commission VIES checker<\/a> to confirm whether each VAT number is recognised for intra-EU transactions.<\/p>\r\n<p data-start=\"9533\" data-end=\"9622\">A VAT number can exist for domestic purposes while remaining inactive for intra-EU trade.<\/p>\r\n<p data-start=\"9624\" data-end=\"9676\">Possible reasons for an invalid VIES result include:<\/p>\r\n<ul data-start=\"9678\" data-end=\"10018\">\r\n<li data-section-id=\"l3qxq4\" data-start=\"9678\" data-end=\"9715\">The number was entered incorrectly.<\/li>\r\n<li data-section-id=\"hnp419\" data-start=\"9716\" data-end=\"9758\">Intra-EU activation was never completed.<\/li>\r\n<li data-section-id=\"llr2kg\" data-start=\"9759\" data-end=\"9792\">The registration was suspended.<\/li>\r\n<li data-section-id=\"11tbk3\" data-start=\"9793\" data-end=\"9854\">The business was removed from a national intra-EU register.<\/li>\r\n<li data-section-id=\"77mmpz\" data-start=\"9855\" data-end=\"9890\">The legal entity details changed.<\/li>\r\n<li data-section-id=\"9zs0bd\" data-start=\"9891\" data-end=\"9956\">A newly issued VAT number has not yet appeared in the database.<\/li>\r\n<li data-section-id=\"1i2cocx\" data-start=\"9957\" data-end=\"10018\">The national validation service is temporarily unavailable.<\/li>\r\n<\/ul>\r\n<h3 data-section-id=\"3qa7fz\" data-start=\"10020\" data-end=\"10056\">5. Correct outstanding reporting<\/h3>\r\n<p data-start=\"10058\" data-end=\"10127\">If movements or local transactions were omitted, sellers may need to:<\/p>\r\n<ul data-start=\"10129\" data-end=\"10353\">\r\n<li data-section-id=\"ztfmmp\" data-start=\"10129\" data-end=\"10148\">Amend VAT returns<\/li>\r\n<li data-section-id=\"1esby89\" data-start=\"10149\" data-end=\"10173\">Correct EC Sales Lists<\/li>\r\n<li data-section-id=\"18xynvd\" data-start=\"10174\" data-end=\"10213\">Submit missing Intrastat declarations<\/li>\r\n<li data-section-id=\"x86ku6\" data-start=\"10214\" data-end=\"10256\">Complete an outstanding VAT registration<\/li>\r\n<li data-section-id=\"1rdx9de\" data-start=\"10257\" data-end=\"10293\">Respond to a tax authority enquiry<\/li>\r\n<li data-section-id=\"1537yq3\" data-start=\"10294\" data-end=\"10353\">Reconcile Amazon movement reports with accounting records<\/li>\r\n<\/ul>\r\n<p data-start=\"10355\" data-end=\"10424\">The correction procedure depends on the country and reporting period.<\/p>\r\n<p data-start=\"10448\" data-end=\"10670\">Historical stock movements can create obligations in more than one country. <a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" target=\"_new\" rel=\"noopener\" data-start=\"10524\" data-end=\"10590\">Speak with hellotax<\/a> to review your Amazon reports and understand which corrections may be required.<\/p>\r\n<p data-start=\"10448\" data-end=\"10670\"><div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div><\/p>\r\n<h2 data-section-id=\"1f4b0eg\" data-start=\"10672\" data-end=\"10716\">Does OSS Replace Local VAT Registrations?<\/h2>\r\n<p data-start=\"10718\" data-end=\"10721\">No.<\/p>\r\n<p data-start=\"10723\" data-end=\"10954\">The Union OSS scheme can simplify eligible cross-border B2C sales to consumers in other EU countries. It allows qualifying sales to be reported through one OSS return instead of separate VAT registrations in every customer country.<\/p>\r\n<p data-start=\"10956\" data-end=\"11067\">However, OSS does not generally replace a local registration required because inventory is stored in a country.<\/p>\r\n<p data-start=\"11069\" data-end=\"11168\">OSS also does not currently cover ordinary movements of a seller\u2019s own goods between EU warehouses.<\/p>\r\n<p data-start=\"11170\" data-end=\"11221\">A seller may therefore use OSS while still needing:<\/p>\r\n<ul data-start=\"11223\" data-end=\"11372\">\r\n<li data-section-id=\"12y5xdb\" data-start=\"11223\" data-end=\"11270\">VAT registrations in Amazon storage countries<\/li>\r\n<li data-section-id=\"199ngak\" data-start=\"11271\" data-end=\"11293\">Domestic VAT returns<\/li>\r\n<li data-section-id=\"9li288\" data-start=\"11294\" data-end=\"11330\">Reporting of intra-EU acquisitions<\/li>\r\n<li data-section-id=\"1gmbfsn\" data-start=\"11331\" data-end=\"11347\">EC Sales Lists<\/li>\r\n<li data-section-id=\"19y7gax\" data-start=\"11348\" data-end=\"11372\">Intrastat declarations<\/li>\r\n<\/ul>\r\n<p data-start=\"11374\" data-end=\"11542\">This distinction is particularly important now that <strong data-start=\"11426\" data-end=\"11457\">Amazon Call-Off Stock ended<\/strong>. Moving to OSS alone does not resolve the VAT obligations created by Pan-EU storage.<\/p>\r\n<h2 data-section-id=\"1to3mqz\" data-start=\"11544\" data-end=\"11596\">Common Mistakes After Amazon Call-Off Stock Ended<\/h2>\r\n<h3 data-section-id=\"oz8ced\" data-start=\"11598\" data-end=\"11647\">Assuming the former arrangement still applies<\/h3>\r\n<p data-start=\"11649\" data-end=\"11762\">Goods moved after 1 August 2024 cannot simply be treated as new placements under Amazon\u2019s discontinued programme.<\/p>\r\n<p data-start=\"11764\" data-end=\"11821\">The current fulfilment and VAT treatment must be checked.<\/p>\r\n<h3 data-section-id=\"y0h8j\" data-start=\"11823\" data-end=\"11871\">Registering only where customers are located<\/h3>\r\n<p data-start=\"11873\" data-end=\"11939\">Customer location is not the main test for local VAT registration.<\/p>\r\n<p data-start=\"11941\" data-end=\"11967\">The clearer questions are:<\/p>\r\n<ul data-start=\"11969\" data-end=\"12110\">\r\n<li data-section-id=\"ntz5a3\" data-start=\"11969\" data-end=\"11993\">Where is stock stored?<\/li>\r\n<li data-section-id=\"rl67k0\" data-start=\"11994\" data-end=\"12021\">Where are goods imported?<\/li>\r\n<li data-section-id=\"1vs3gtz\" data-start=\"12022\" data-end=\"12059\">Where do domestic sales take place?<\/li>\r\n<li data-section-id=\"75vibk\" data-start=\"12060\" data-end=\"12110\">Which countries are involved in stock movements?<\/li>\r\n<\/ul>\r\n<h3 data-section-id=\"16c6glx\" data-start=\"12112\" data-end=\"12160\">Assuming every seller needs five VAT numbers<\/h3>\r\n<p data-start=\"12162\" data-end=\"12284\">Amazon\u2019s storage network covers five principal VAT-registration countries, but sellers may enable storage in at least two.<\/p>\r\n<p data-start=\"12286\" data-end=\"12359\">The number of required registrations depends on the actual storage setup.<\/p>\r\n<h3 data-section-id=\"stiafo\" data-start=\"12361\" data-end=\"12404\">Assuming OSS covers inventory movements<\/h3>\r\n<p data-start=\"12406\" data-end=\"12535\">OSS may cover eligible cross-border B2C sales. It does not currently cover standard transfers of own goods between EU warehouses.<\/p>\r\n<h3 data-section-id=\"14ez0q0\" data-start=\"12537\" data-end=\"12580\">Cancelling a VAT registration too early<\/h3>\r\n<p data-start=\"12582\" data-end=\"12636\">A registration should not normally be cancelled while:<\/p>\r\n<ul data-start=\"12638\" data-end=\"12809\">\r\n<li data-section-id=\"1n67841\" data-start=\"12638\" data-end=\"12668\">Stock remains in the country<\/li>\r\n<li data-section-id=\"1klvst\" data-start=\"12669\" data-end=\"12703\">Local taxable activity continues<\/li>\r\n<li data-section-id=\"g6y7ae\" data-start=\"12704\" data-end=\"12733\">VAT returns are outstanding<\/li>\r\n<li data-section-id=\"14pc44\" data-start=\"12734\" data-end=\"12771\">Earlier movements remain unreported<\/li>\r\n<li data-section-id=\"va3b29\" data-start=\"12772\" data-end=\"12809\">Tax authority questions remain open<\/li>\r\n<\/ul>\r\n<h3 data-section-id=\"nu4fmh\" data-start=\"12811\" data-end=\"12857\">Ignoring historical Call-Off Stock records<\/h3>\r\n<p data-start=\"12859\" data-end=\"12923\">The closure of the programme does not erase earlier obligations.<\/p>\r\n<p data-start=\"12925\" data-end=\"12963\">Sellers should retain records showing:<\/p>\r\n<ul data-start=\"12965\" data-end=\"13137\">\r\n<li data-section-id=\"16xqmte\" data-start=\"12965\" data-end=\"13001\">When goods entered the arrangement<\/li>\r\n<li data-section-id=\"1bsc73v\" data-start=\"13002\" data-end=\"13026\">Where they were stored<\/li>\r\n<li data-section-id=\"1qg95e3\" data-start=\"13027\" data-end=\"13062\">When Amazon acquired or sold them<\/li>\r\n<li data-section-id=\"qif6wf\" data-start=\"13063\" data-end=\"13101\">Whether goods were returned or moved<\/li>\r\n<li data-section-id=\"hpyvix\" data-start=\"13102\" data-end=\"13137\">How each transaction was reported<\/li>\r\n<\/ul>\r\n<h2 data-section-id=\"1co58ga\" data-start=\"13139\" data-end=\"13182\">Amazon Call-Off Stock Checklist for 2026<\/h2>\r\n<p data-start=\"13184\" data-end=\"13227\">Use this checklist to review your position:<\/p>\r\n<ul data-start=\"13229\" data-end=\"13867\">\r\n<li data-section-id=\"1n61ql0\" data-start=\"13229\" data-end=\"13287\">Have you confirmed all current Amazon storage countries?<\/li>\r\n<li data-section-id=\"12cz6ul\" data-start=\"13288\" data-end=\"13345\">Do you have VAT registrations in each required country?<\/li>\r\n<li data-section-id=\"13tjp55\" data-start=\"13346\" data-end=\"13383\">Are the VAT numbers active in VIES?<\/li>\r\n<li data-section-id=\"896fyg\" data-start=\"13384\" data-end=\"13440\">Do the business name and address match Seller Central?<\/li>\r\n<li data-section-id=\"1wjqn18\" data-start=\"13441\" data-end=\"13502\">Was former Call-Off Stock inventory transitioned correctly?<\/li>\r\n<li data-section-id=\"3gx5ya\" data-start=\"13503\" data-end=\"13545\">Were all later stock movements reported?<\/li>\r\n<li data-section-id=\"8yxvaj\" data-start=\"13546\" data-end=\"13589\">Were EC Sales Lists filed where required?<\/li>\r\n<li data-section-id=\"1us19mn\" data-start=\"13590\" data-end=\"13627\">Were Intrastat thresholds reviewed?<\/li>\r\n<li data-section-id=\"1t4ncny\" data-start=\"13628\" data-end=\"13676\">Does OSS include only eligible consumer sales?<\/li>\r\n<li data-section-id=\"1198ozx\" data-start=\"13677\" data-end=\"13760\">Does any country still contain stock linked to a registration you plan to cancel?<\/li>\r\n<li data-section-id=\"1qmnvv0\" data-start=\"13761\" data-end=\"13799\">Are all historical returns complete?<\/li>\r\n<li data-section-id=\"1wk93c1\" data-start=\"13800\" data-end=\"13867\">Do Amazon movement reports match your accounting and VAT records?<\/li>\r\n<\/ul>\r\n<h2 data-section-id=\"p5v5rb\" data-start=\"13869\" data-end=\"13893\">How hellotax Can Help<\/h2>\r\n<p data-start=\"13895\" data-end=\"14006\">The end of Amazon Call-Off Stock can affect VAT registrations, local returns and historical movement reporting.<\/p>\r\n<p data-start=\"14008\" data-end=\"14034\">hellotax can help sellers:<\/p>\r\n<ul data-start=\"14036\" data-end=\"14350\">\r\n<li data-section-id=\"1igcyg\" data-start=\"14036\" data-end=\"14083\">Review their current Amazon storage countries<\/li>\r\n<li data-section-id=\"8p96tk\" data-start=\"14084\" data-end=\"14135\">Understand where VAT registration may be required<\/li>\r\n<li data-section-id=\"6k5q3z\" data-start=\"14136\" data-end=\"14188\">Check whether registrations match the legal entity<\/li>\r\n<li data-section-id=\"1pmdsux\" data-start=\"14189\" data-end=\"14246\">Review VAT filing obligations linked to stock movements<\/li>\r\n<li data-section-id=\"17vn6b0\" data-start=\"14247\" data-end=\"14296\">Identify potential gaps in historical reporting<\/li>\r\n<li data-section-id=\"1wgr3x5\" data-start=\"14297\" data-end=\"14350\">Understand the next steps before VAT deregistration<\/li>\r\n<\/ul>\r\n<p data-start=\"14352\" data-end=\"14441\">Support depends on the countries involved and the seller\u2019s precise transaction structure.<\/p>\r\n<h2 data-section-id=\"mfi1ol\" data-start=\"14688\" data-end=\"14762\">Summary: Amazon Call-Off Stock Ended, but Historical Obligations Remain<\/h2>\r\n<p data-start=\"14764\" data-end=\"14887\"><strong data-start=\"14764\" data-end=\"14795\">Amazon Call-Off Stock ended<\/strong> on 1 August 2024. Sellers can no longer rely on the programme for new inventory placements.<\/p>\r\n<p data-start=\"14889\" data-end=\"14938\">In 2026, former participants should confirm that:<\/p>\r\n<ul data-start=\"14940\" data-end=\"15318\">\r\n<li data-section-id=\"1y5jkjb\" data-start=\"14940\" data-end=\"14997\">Amazon storage locations match active VAT registrations<\/li>\r\n<li data-section-id=\"1xeiqb\" data-start=\"14998\" data-end=\"15060\">Previous Call-Off Stock inventory was transitioned correctly<\/li>\r\n<li data-section-id=\"1x8qis5\" data-start=\"15061\" data-end=\"15117\">Cross-border movements were reported in both countries<\/li>\r\n<li data-section-id=\"1b4ccxq\" data-start=\"15118\" data-end=\"15187\">EC Sales Lists and Intrastat declarations were filed where required<\/li>\r\n<li data-section-id=\"ve92re\" data-start=\"15188\" data-end=\"15241\">VAT numbers remain active for intra-EU transactions<\/li>\r\n<li data-section-id=\"1d3ax3o\" data-start=\"15242\" data-end=\"15318\">No registration is cancelled while stock or outstanding obligations remain<\/li>\r\n<\/ul>\r\n<p data-start=\"15320\" data-end=\"15447\">Under standard Pan-European FBA, sellers generally need local VAT registration in each country where Amazon stores their goods.<\/p>\r\n<p data-start=\"15449\" data-end=\"15650\">However, sellers do not automatically need registrations in all five principal Pan-EU countries. The correct setup depends on enabled storage locations, actual warehouse activity and transaction flows.<\/p>\r\n<h2 data-section-id=\"gnsraz\" data-start=\"15652\" data-end=\"15687\">FAQs after Amazon Call-Off Stock ended<\/h2>\r\n<h5 class=\"serp-title\">\u00a0<\/h5>\r\n<h3 data-section-id=\"1gvbqv1\" data-start=\"15689\" data-end=\"15728\">When did Amazon Call-Off Stock end?<\/h3>\r\n<p data-start=\"15730\" data-end=\"15863\">Amazon Call-Off Stock ended on 1 August 2024. Sellers can no longer use the Amazon programme for new qualifying inventory placements.<\/p>\r\n<h3 data-section-id=\"1t1a4cl\" data-start=\"15865\" data-end=\"15920\">What does it mean that Amazon Call-Off Stock ended?<\/h3>\r\n<p data-start=\"15922\" data-end=\"16170\">It means sellers can no longer rely on that programme to place eligible goods in additional Amazon warehouse countries under the former Call-Off Stock structure. Sellers must now use another fulfilment model and review the related VAT consequences.<\/p>\r\n<h3 data-section-id=\"yq6xdi\" data-start=\"16172\" data-end=\"16236\">Do former Call-Off Stock sellers need new VAT registrations?<\/h3>\r\n<p data-start=\"16238\" data-end=\"16442\">They may need registrations in countries where Amazon now stores their goods under standard Pan-European FBA. The exact requirement depends on the enabled storage countries and actual inventory locations.<\/p>\r\n<h3 data-section-id=\"1n30wf\" data-start=\"16444\" data-end=\"16505\">Do Pan-EU sellers need VAT numbers in all five countries?<\/h3>\r\n<p data-start=\"16507\" data-end=\"16748\">Not automatically. Amazon currently allows sellers to enable storage in at least two of Germany, France, Italy, Spain or Poland. A VAT number is generally required in each country where goods are stored.<\/p>\r\n<h3 data-section-id=\"1x61n5x\" data-start=\"16750\" data-end=\"16796\">Does OSS cover Amazon warehouse movements?<\/h3>\r\n<p data-start=\"16798\" data-end=\"16948\">No. OSS may cover eligible cross-border B2C sales, but it does not currently cover standard transfers of the seller\u2019s own goods between EU warehouses.<\/p>\r\n<h3 data-section-id=\"jds4d1\" data-start=\"16950\" data-end=\"17020\">Can I cancel a VAT registration after Amazon Call-Off Stock ended?<\/h3>\r\n<p data-start=\"17022\" data-end=\"17231\">Only after confirming that no stock remains in the country, taxable activity has ended and all outstanding returns and corrections have been completed. A formal deregistration application may also be required.<\/p>\r\n<p data-start=\"14465\" data-end=\"14686\">Not sure whether your current setup is correct after Amazon Call-Off Stock ended? <a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" target=\"_new\" rel=\"noopener\" data-start=\"14547\" data-end=\"14610\">Contact hellotax<\/a> to review your fulfilment structure, VAT registrations and filing position.<\/p>\r\n<p data-start=\"14465\" data-end=\"14686\"><div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div><\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>Amazon Call-Off Stock ended on 1 August 2024. Sellers can no longer use the programme for new inventory placements within Amazon\u2019s European fulfilment network. The main question in 2026 is no longer how to prepare for the closure. Former participants must check whether their current warehouse locations match their VAT registrations and whether inventory previously [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":72368,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"yes","_lmt_disable":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[5582],"tags":[5658,5652,6569],"class_list":["post-72367","post","type-post","status-publish","format-standard","has-post-thumbnail","category-marketplaces","tag-amazon-call-off-stock","tag-amazon-sellers-vat","tag-vat-registration-in-eu-en","entry"],"acf":[],"modified_by":"Brenda Varela","_links":{"self":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/72367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/comments?post=72367"}],"version-history":[{"count":0,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/72367\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media\/72368"}],"wp:attachment":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media?parent=72367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/categories?post=72367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/tags?post=72367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}