Call-Off Stock in EU VAT — Article 17a, the 12-Month Rule and the 2028–2029 Phase-Out
Call-off stock explained from the legal texts: Article 17a of the EU VAT Directive, the four conditions, the register and recapitulative-statement lines, the 12-month rule, substitution, returns and losses, national rules in Germany, France, the Netherlands, Italy, Spain and Poland, and the ViDA phase-out (dispatch cut-off 30 June 2028, Article 17a ends 30 June 2029, OSS transfer-of-own-goods scheme and mandatory reverse charge from 1 July 2028).