A simplification regime exists for consignment and call-off stock which allows non-resident businesses to avoid a VAT registration in Luxembourg, where the goods are stored, if certain conditions are met. The transfer of stock to Luxembourg within the context of a consignment sale or call-off stock will only give rise to an
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:47