{"id":77921,"date":"2026-07-31T13:48:03","date_gmt":"2026-07-31T11:48:03","guid":{"rendered":"https:\/\/hellotax.com\/blog\/?p=77921"},"modified":"2026-08-11T13:25:56","modified_gmt":"2026-08-11T11:25:56","slug":"vat-on-stock-movements","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/vat-on-stock-movements\/","title":{"rendered":"VAT on Stock Movements in the EU: Your Obligations Move with Your Goods"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Moving inventory from one EU warehouse to another may look like an internal logistics decision. No customer has purchased the goods, no sales invoice has been issued and the legal owner of the stock has not changed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For VAT purposes, however, the movement can still create reportable transactions in two countries.<\/span><\/p>\n<p><b>VAT on stock movements<\/b><span style=\"font-weight: 400;\"> is particularly important for Amazon FBA sellers, businesses using Pan-European FBA, marketplace fulfilment networks and ecommerce companies working with several EU warehouses or third-party logistics providers.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-77996\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2026\/07\/VAT-on-Stock-Movements-in-the-EU-1.jpg\" alt=\"VAT on Stock Movements\" width=\"1200\" height=\"600\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2026\/07\/VAT-on-Stock-Movements-in-the-EU-1.jpg 1200w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2026\/07\/VAT-on-Stock-Movements-in-the-EU-1-300x150.jpg 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2026\/07\/VAT-on-Stock-Movements-in-the-EU-1-1024x512.jpg 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2026\/07\/VAT-on-Stock-Movements-in-the-EU-1-768x384.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">A stock transfer may create:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A deemed intra-Community supply in the country from which the goods leave.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A deemed intra-Community acquisition in the country where the goods arrive.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A need for VAT registration in the destination country.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local VAT return and recapitulative statement obligations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intrastat reporting where the relevant national thresholds are exceeded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Import VAT and customs obligations where goods enter the EU from a non-EU country.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Using the One Stop Shop does not normally remove these obligations. OSS is designed primarily for eligible cross-border B2C sales, not for transfers of a seller\u2019s own inventory between EU countries. The European Commission describes OSS as a simplification for cross-border ecommerce supplies to consumers, while the EU VAT Directive treats certain transfers of business goods to another Member State as taxable transactions in their own right.<\/span><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/vat\/vat-businesses_en\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">European Commission guidance on OSS<\/span><\/a><span style=\"font-weight: 400;\"> and<\/span><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX%3A02006L0112-20250414\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Article 17 of the EU VAT Directive<\/span><\/a><span style=\"font-weight: 400;\"> provide the underlying framework.<\/span><\/p>\n<h2>Key Takeaway on VAT on stock movements<\/h2>\n<p><span style=\"font-weight: 400;\">When your own goods move from one EU country to another, the movement may have to be reported even though there is no external customer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the standard situation:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The departure country treats the transfer as a deemed intra-Community sale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The arrival country treats it as a deemed intra-Community acquisition.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You usually need an appropriate VAT registration in the country where the stock arrives.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The departure transaction may need to appear in the local VAT return and EC Sales List or recapitulative statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The arrival transaction normally needs to appear in the destination country\u2019s VAT return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">OSS cannot normally be used to report the movement.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Sellers should therefore reconcile warehouse movements separately from customer sales.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the goods enter the EU from a non-EU country, the first movement is generally an import rather than an intra-EU transfer. Intra-EU transfer rules may then apply if the goods are later moved between EU Member States.<\/span><\/p>\n<h2>What is a transfer of own goods?<\/h2>\n<p><span style=\"font-weight: 400;\">A transfer of own goods takes place when a business moves inventory belonging to it from one EU Member State to another without selling the goods to a separate customer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The owner remains the same before and after the movement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common examples include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amazon moving a seller\u2019s products from Germany to Poland.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A retailer transferring stock from a warehouse in France to a fulfilment centre in Spain.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A business replenishing its Italian warehouse with goods held in the Netherlands.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A Shopify seller moving inventory between two EU third-party logistics providers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A non-EU seller redistributing imported stock between several European warehouses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Under the EU VAT Directive, a transfer by a taxable person of goods forming part of its business assets to another Member State is generally treated as a supply of goods for consideration. This creates a deemed transaction even where there is no sale and no change of ownership.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The purpose is to ensure that goods moved between countries are accounted for under the destination-based EU VAT system.<\/span><\/p>\n<h2><b>What if goods move from a non-EU country into the EU?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A movement of goods from a non-EU country into an EU Member State is not an intra-EU transfer of own goods. It is generally treated as an import.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, if a UK or US seller sends its own inventory from a warehouse outside the EU to an Amazon fulfilment centre in Germany, the goods must normally be declared to customs when they enter the EU.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The movement may involve:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An EU customs declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An EORI number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customs duty, depending on the goods, their value and origin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Import VAT in the country of importation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identification of the importer of record.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A local VAT registration where the seller imports and stores goods in its own name.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subsequent local or cross-border VAT reporting once the goods are in free circulation in the EU.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The import itself is not reported as a deemed intra-Community supply and acquisition. Those rules may become relevant later if the imported goods are subsequently moved from the first EU country to a warehouse in another EU Member State.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, where goods are imported from the United States into Germany and later moved from Germany to Poland:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The entry from the United States into Germany is an import.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The later movement from Germany to Poland may be treated as an intra-EU transfer of own goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The seller may therefore face customs and import VAT obligations in Germany, followed by intra-EU VAT reporting obligations in Germany and Poland.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">The exact obligations depend on the import route, Incoterms, customs procedure, importer of record and the countries in which the goods are stored.<\/span><\/p>\n<h2>How VAT on stock movements works<\/h2>\n<p><span style=\"font-weight: 400;\">A standard cross-border stock movement is divided into two VAT legs.<\/span><\/p>\n<h3><b>Leg one: deemed supply in the departure country<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The first leg takes place in the country from which the goods are dispatched.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The business is treated as making an intra-Community supply to itself, using its VAT identification number in the destination country.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Subject to the relevant conditions, this deemed supply may be VAT-exempt in the departure country. However, exemption does not mean that the transaction can be ignored.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The seller may need to include the movement in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The departure country\u2019s VAT return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The local EC Sales List or recapitulative statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intrastat dispatch reporting, where the national threshold is exceeded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supporting VAT and transport records.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The exact form name, deadline and reporting frequency depend on the country.<\/span><\/p>\n<h3><b>Leg two: deemed acquisition in the arrival country<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The second leg takes place in the country where the goods arrive.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The business is treated as making an intra-Community acquisition of its own goods. EU rules generally place the taxation of an intra-Community acquisition where the goods are located when the transport ends.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The acquisition may need to be declared in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The destination country\u2019s VAT return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intrastat arrivals reporting, where the national threshold is exceeded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other local transaction reports, depending on the country.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Acquisition VAT may normally be deductible where the business has a full right to deduct and the local conditions are met. Even where the VAT effect is neutral, the reporting obligation remains important.<\/span><\/p>\n<h3><b>Does the movement appear in two EC Sales Lists?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Normally, no.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The deemed intra-Community supply is generally included in the recapitulative statement of the <\/span><b>departure country<\/b><span style=\"font-weight: 400;\">. The corresponding acquisition is reported through the VAT return in the <\/span><b>arrival country<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some local reporting systems require additional transactional data, but that does not mean that the acquisition is filed through a second EC Sales List.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This distinction is important when checking whether both sides of a transfer have been reported correctly.<\/span><\/p>\n<h2>Practical example: Amazon moves stock from Germany to Poland<\/h2>\n<p><span style=\"font-weight: 400;\">An ecommerce business is registered for VAT in Germany and Poland and has the required German and Polish VAT IDs.. It owns 500 units stored in an Amazon warehouse in Germany.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Amazon transfers 100 units to a fulfilment centre in Poland.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There is no customer sale at the time of the movement. Nevertheless, the transfer may create:<\/span><\/p>\n<p><b>In Germany<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A deemed intra-Community supply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reporting in the German VAT return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reporting in the German recapitulative statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Potential Intrastat dispatch reporting.<\/span><\/li>\n<\/ul>\n<p><b>In Poland<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A deemed intra-Community acquisition.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reporting in the Polish VAT return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Potential Intrastat arrivals reporting.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Future sales from the Polish warehouse must then be classified according to where each customer is located. Domestic Polish sales, cross-border B2C sales and B2B sales may each follow different reporting routes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The business must therefore distinguish between:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The original movement from Germany to Poland.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Later customer sales made from the Polish stock.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">They are separate VAT events.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sellers using multi-country Amazon fulfilment can find more detail in our guide to<\/span><a href=\"https:\/\/hellotax.com\/blog\/amazon-fba-vat-registration-eu-storage\/\"> <span style=\"font-weight: 400;\">Amazon FBA VAT registration and EU stock storage<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2>Why OSS does not cover transfers of own goods<\/h2>\n<p><span style=\"font-weight: 400;\">OSS simplifies the reporting of certain supplies to consumers. For example, an eligible cross-border distance sale from stock in Germany to a private customer in France may be reported through the Union OSS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A warehouse transfer is different.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When stock moves from Germany to France before it is sold, there is no B2C customer transaction to report through OSS. The movement falls under the rules for transfers of business assets and intra-Community acquisitions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This means an online seller may use OSS correctly for customer sales and still need:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT registrations in its storage countries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Domestic VAT returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recapitulative statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stock movement reconciliation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intrastat declarations where applicable.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">OSS therefore operates alongside local VAT registrations rather than replacing them in multi-country storage structures.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Our<\/span><a href=\"https:\/\/hellotax.com\/blog\/one-stop-shop\/\"> <span style=\"font-weight: 400;\">One Stop Shop guide for online sellers<\/span><\/a><span style=\"font-weight: 400;\"> explains which B2C transactions can be included in OSS and which local obligations remain outside the scheme.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Unsure whether your warehouse setup requires OSS, local VAT registrations or both?<\/span><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\"> <span style=\"font-weight: 400;\">Contact hellotax<\/span><\/a><span style=\"font-weight: 400;\"> to review your stock and sales flows and understand the next compliance steps.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h2>When does stock storage trigger VAT registration?<\/h2>\n<p><span style=\"font-weight: 400;\">Storing goods in an EU country is one of the clearest indicators that a local VAT registration may be required.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A seller will commonly need to examine local registration where it:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stores its own inventory in the country.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Moves goods into the country from another EU Member State.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imports goods into the country in its own name.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Makes domestic taxable supplies from local stock.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Uses a fulfilment programme that allows inventory to be placed there.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">There is normally no general turnover threshold that allows a foreign seller to ignore VAT registration simply because the stock value or sales volume is low.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is different from the EU-wide \u20ac10,000 threshold for certain cross-border B2C sales and digital services. That threshold does not remove VAT obligations created by foreign stock storage.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For a broader explanation, see our guide to<\/span><a href=\"https:\/\/hellotax.com\/blog\/eu-vat-thresholds-and-multi-country-storage\/\"> <span style=\"font-weight: 400;\">EU VAT thresholds and multi-country storage<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><b>Which VAT identification numbers should be used?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A standard transfer of own goods normally involves two VAT registrations belonging to the same legal entity:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The VAT identification number, or VAT ID, for the departure country.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The VAT identification number, or VAT ID, for the destination country.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For example, a Spanish company moving goods from a German warehouse to a French warehouse may use:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Its German VAT ID for the deemed intra-Community supply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Its French VAT ID for the deemed intra-Community acquisition.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A local tax number and a VAT ID are not always the same thing. A local tax number may identify a business for national tax purposes without confirming that the business is registered for VAT or authorised to carry out intra-EU transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sellers should therefore check that they have been issued the appropriate VAT ID in each relevant country and that the VAT ID is active for intra-EU transactions in VIES where applicable.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The European Commission\u2019s VIES VAT number validation tool allows businesses to check whether a VAT ID is valid for intra-EU transactions. VIES retrieves the information from national VAT databases.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A valid VIES result confirms the status shown for the VAT ID at the time of the check. It does not confirm that previous stock movements, VAT returns or recapitulative statements were reported correctly<\/span><\/p>\n<h2>What records should sellers keep?<\/h2>\n<p><span style=\"font-weight: 400;\">Warehouse and marketplace data should be reconciled with VAT filings.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Relevant records may include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amazon VAT Transaction Reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amazon fulfilment and inventory movement reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3PL warehouse movement files.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer orders and delivery notes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dispatch and arrival dates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Product quantities and stock values.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Departure and destination warehouse addresses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT IDs used for the departure and arrival sides of each movement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transport documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local VAT returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EC Sales Lists or recapitulative statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intrastat declarations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The records should allow the seller to connect every physical movement with the relevant VAT treatment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A VAT return prepared only from customer sales data may miss internal warehouse transfers. This is why marketplace movement reports should be reviewed separately.<\/span><\/p>\n<h2>A stock movement reconciliation checklist<\/h2>\n<p><span style=\"font-weight: 400;\">Online sellers can use the following process each filing period.<\/span><\/p>\n<h3><b>1. List every stock location<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Identify every country in which inventory was stored during the period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do not rely only on the fulfilment countries originally selected in the marketplace settings. Review where goods were actually held.<\/span><\/p>\n<h3><b>2. Identify how the goods entered the EU<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Determine whether the goods:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Were purchased or produced inside the EU.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Were imported from a non-EU country.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Entered through a different EU country before reaching the current warehouse.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Were imported by the seller, a marketplace, a supplier or another party.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Check the customs declaration, importer of record, import VAT treatment and EORI details before reviewing later intra-EU stock movements.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>3. Extract cross-border movements<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Download the relevant marketplace, ERP or warehouse reports.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Filter for movements where:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The departure and arrival countries differ.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The goods remain owned by the same business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No separate customer sale occurred during the movement.<\/span><\/li>\n<\/ul>\n<h3><b>4. Match the VAT registrations and VAT IDs<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Confirm that the business was properly registered for VAT in both countries at the date of the movement and had been issued the relevant VAT IDs.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Check that the VAT IDs used for the movement were active for intra-EU transactions in VIES where applicable. A local tax number alone is not sufficient evidence that the business had an active VAT ID for intra-EU reporting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">@<\/span><\/p>\n<h3><b>5. Match the departure reporting<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Confirm that the deemed supply was included in the correct:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EC Sales List or recapitulative statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intrastat declaration, where required.<\/span><\/li>\n<\/ul>\n<h3><b>6. Match the arrival reporting<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Confirm that the deemed acquisition was included in the destination VAT return and any applicable statistical or transactional report.<\/span><\/p>\n<h3><b>7. Investigate unmatched movements<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Look for cases where:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The departure leg was reported but the acquisition was missing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The acquisition was reported but the departure leg was missing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Neither side was reported.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The wrong VAT number was used.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The value or period differs between the two countries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A stock movement was incorrectly treated as a customer sale.<\/span><\/li>\n<\/ul>\n<h3><b>8. Correct errors through the local process<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Correction procedures differ by Member State. Depending on the country and period, the seller may need an amended return, supplementary declaration, voluntary disclosure or written explanation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cross-border warehouse data can be difficult to match across several local filings.<\/span><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\"> <span style=\"font-weight: 400;\">Speak with hellotax<\/span><\/a><span style=\"font-weight: 400;\"> to review your registrations, reporting footprint and possible gaps before submitting corrections.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h2>Are all movements of goods treated this way?<\/h2>\n<p><span style=\"font-weight: 400;\">Not every physical movement automatically follows the standard transfer-of-own-goods treatment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Possible exceptions or special rules may apply to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods temporarily moved for certain services or work.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods installed or assembled in another country.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods sent under qualifying call-off stock arrangements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods moved for temporary use under specific conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods supplied on board ships, aircraft or trains.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods covered by special customs or VAT procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Returned stock.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Movements that are directly connected to an identified customer supply.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Call-off stock, in particular, has its own conditions and recordkeeping requirements. It should not be assumed that every movement to a customer-controlled warehouse qualifies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The business must review why the goods moved, who controls them, how long they remain in the country and whether a customer was already identified.<\/span><\/p>\n<h2>Common VAT on stock movements mistakes<\/h2>\n<h3><b>Treating the movement as \u201cinternal\u201d and ignoring it<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The absence of a customer invoice does not prevent a VAT reporting obligation. EU rules can treat the transfer as a deemed supply and acquisition.<\/span><\/p>\n<h3><b>Assuming OSS covers all EU activity<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">OSS covers eligible supplies to consumers. It does not currently function as a general return for warehouse transfers, domestic transactions, imports or all stock-country obligations.<\/span><\/p>\n<h3><b>Reporting only the arrival or departure leg<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A mismatch can arise when one country\u2019s transaction is recorded but the corresponding entry in the other country is missing.<\/span><\/p>\n<h3><b>Using a VAT ID\u00a0 that is not active in VIES<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A business may have a local tax number without having the required VAT ID for intra-EU transactions. Even where a VAT ID has been issued, sellers should confirm that it is active in VIES where applicable before using it for cross-border stock movements.<\/span><\/p>\n<h3><b>Checking sales reports but not movement reports<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Customer transaction reports do not always provide a complete view of warehouse relocations.<\/span><\/p>\n<h3><b>Registering after the first movement<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">VAT registration may be required from the date the taxable activity begins. A later application does not automatically remove earlier filing obligations.<\/span><\/p>\n<h3><b>Deregistering while stock is still present<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A business should confirm that inventory has left the country and that all final returns, movements and local sales have been reported before requesting deregistration.<\/span><\/p>\n<h3><b>Treating an import as an intra-EU stock transfer<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Goods entering the EU from a non-EU country are generally subject to customs and import VAT rules. The import should not be reported as an intra-Community supply and acquisition. However, a later movement of those goods between two EU countries may create a separate intra-EU transfer of own goods.<\/span><\/p>\n<h2>What does ViDA change for stock movements?<\/h2>\n<p><span style=\"font-weight: 400;\">The EU\u2019s VAT in the Digital Age package introduces a new special scheme for transfers of own goods as part of the Single VAT Registration reforms.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The European Commission states that the ViDA implementation includes a new transfer-of-own-goods scheme intended to reduce the need for multiple registrations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The principal transfer-of-own-goods simplification is scheduled to apply from <\/span><b>1 July 2028<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Until the new rules become applicable, sellers must continue following the current registration and reporting framework.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The 2028 reform also does not automatically eliminate historical liabilities. Missing returns or incorrectly reported movements from earlier periods remain subject to the correction procedures and limitation periods of the relevant country.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses should therefore not postpone reviewing current stock movements in the expectation that ViDA will later remove the problem.<\/span><\/p>\n<h2>How hellotax can help<\/h2>\n<p><span style=\"font-weight: 400;\">Multi-country ecommerce VAT requires more than identifying where customers are located. Sellers must also understand where goods are imported, stored, moved and sold.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">hellotax can help online sellers:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review their EU warehouse and fulfilment structure.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify countries where VAT registration may be required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Understand how OSS interacts with local VAT filings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review VAT registrations, VAT IDs and their status for intra-EU transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organise marketplace transaction and stock movement data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support the wider VAT registration and filing process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suggest next steps where past stock movements may require investigation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">We do not assume that every warehouse movement produces the same result. The correct treatment depends on the countries involved, the reason for the movement, the seller\u2019s registrations and the fulfilment arrangement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do you move stock between Amazon warehouses, 3PL locations or your own EU fulfilment centres?<\/span><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\"> <span style=\"font-weight: 400;\">Contact hellotax<\/span><\/a><span style=\"font-weight: 400;\"> to review how those movements fit into your VAT setup.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h2>Summary: control the movement before filing the return<\/h2>\n<p><span style=\"font-weight: 400;\">VAT on stock movements applies because EU VAT rules can treat a transfer of a business\u2019s own goods as two linked transactions: a deemed supply in the departure country and a deemed acquisition in the arrival country.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For online sellers, the most important points are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A physical stock movement can be reportable without a customer sale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local VAT registration may be required in the arrival country.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The departure leg may need to appear in a VAT return and EC Sales List.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The acquisition normally needs to appear in the destination VAT return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intrastat may also apply when national thresholds are exceeded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">OSS does not currently cover standard transfers of own goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VIES checks the status of a VAT ID for intra-EU transactions, but it does not validate a general local tax number or confirm that transactions were reported correctly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Marketplace and warehouse reports should be reconciled with filings in both countries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ViDA is expected to simplify future transfers from July 2028, but current and historical obligations still need attention.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The safest approach is to map every country in which stock is held, identify every cross-border movement and verify that both VAT legs are reflected in the correct local reports.<\/span><\/p>\n<h2>Frequently Asked Questions<\/h2>\n<h3><b>Does VAT on stock movements apply when I still own the goods?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. A transfer of your own business goods from one EU country to another can be treated as a deemed intra-Community supply and acquisition even though ownership does not change.<\/span><\/p>\n<h3><b>Can I report stock movements through OSS?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Under the current rules, standard transfers of own goods are not normally reported through OSS. OSS covers eligible cross-border B2C sales and certain services. Local VAT registrations and returns may still be required for stock movements.<\/span><\/p>\n<h3><b>Do I need VAT registration in every country where Amazon stores my stock?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Local VAT registration is commonly required where your own inventory is stored and used for taxable activities. The exact position depends on the fulfilment arrangement and local rules, but there is normally no general sales threshold protecting a foreign seller from registration purely because the volume is low.<\/span><\/p>\n<h3><b>Does a stock movement have to be included in an EC Sales List?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The deemed intra-Community supply normally needs to be included in the EC Sales List or recapitulative statement of the departure country. The corresponding acquisition is generally declared in the destination country\u2019s VAT return.<\/span><\/p>\n<h3><b>Is a valid VIES result enough to prove that my stock movements are compliant?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No. A valid VIES result confirms the VAT identification information shown for the VAT ID at the time of the check. It does not validate a separate local tax number, and it does not show whether a particular stock movement, VAT return or recapitulative statement was reported correctly.<\/span><\/p>\n<h3><b>What happens if a previous stock movement was not reported?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The correction process depends on the countries, reporting periods and forms involved. You may need amended VAT returns, corrected recapitulative statements or other voluntary corrections. The movement should be investigated on both the departure and arrival sides before corrections are filed.<\/span><\/p>\n<h3><b>What happens when I move my own goods from a non-EU country into the EU?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This is generally an import rather than an intra-EU transfer of own goods. Customs formalities, import VAT and potentially customs duty may apply in the country where the goods enter the EU. If the goods are later moved from that country to another EU Member State, the later movement may create a deemed intra-Community supply and acquisition.<\/span><\/p>\n<h3><span style=\"color: #4e4756; font-size: 20px; letter-spacing: -0.2px; font-family: 'Alegreya Sans', sans-serif; font-weight: 400;\">Need help managing <\/span><strong style=\"color: #4e4756; font-size: 20px; letter-spacing: -0.2px; font-family: 'Alegreya Sans', sans-serif;\" data-start=\"89\" data-end=\"115\">VAT on stock movements<\/strong><span style=\"color: #4e4756; font-size: 20px; letter-spacing: -0.2px; font-family: 'Alegreya Sans', sans-serif; font-weight: 400;\"> between EU warehouses? <\/span><a class=\"decorated-link\" style=\"font-size: 20px; letter-spacing: -0.2px; font-family: &#039;Alegreya Sans&#039;, sans-serif; font-weight: 400;\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" target=\"_new\" rel=\"noopener\" data-start=\"139\" data-end=\"202\">Contact hellotax<\/a><span style=\"color: #4e4756; font-size: 20px; letter-spacing: -0.2px; font-family: 'Alegreya Sans', sans-serif; font-weight: 400;\"> to review your storage locations, VAT registrations and reporting obligations before missing movements create compliance issues.<\/span><\/h3>\n<p data-start=\"70\" data-end=\"331\" data-is-last-node=\"\" data-is-only-node=\"\"><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>\n","protected":false},"excerpt":{"rendered":"<p>Moving inventory from one EU warehouse to another may look like an internal logistics decision. No customer has purchased the goods, no sales invoice has been issued and the legal owner of the stock has not changed. For VAT purposes, however, the movement can still create reportable transactions in two countries. VAT on stock movements [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":77996,"parent":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"no","_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":[5593],"tags":[6523],"class_list":["post-77921","post","type-post","status-publish","format-standard","has-post-thumbnail","category-vat-compliance","tag-intrastat","entry"],"acf":[],"modified_by":"Brenda Varela","_links":{"self":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/77921","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=77921"}],"version-history":[{"count":0,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/77921\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media\/77996"}],"wp:attachment":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media?parent=77921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/categories?post=77921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/tags?post=77921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}