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When call-off stocks are sent from a state of origin to a warehouse or a customer’s storage facility in a state of destination, this must be recorded in the supplier’s EC Sales List (search °Ç¸ç³Ô¹Ï for information on how to report sales of goods from Northern Ireland to the EU for VAT).  

The information that must be supplied on the EC Sales List is:  

• the customer’s country code  
• the customer VAT Registration Number  
• the call-off stock indicator  

If there has been a change in the intended customer during a period under the substitution rule. The supplier must record the following information on its EC Sales List for that period:  

• the original customer’s country code  
• the original customer’s VAT registration number  
• the new customer’s country code  
• the new customer’s VAT registration number  
• the call-off stock indicator for a change in intended customer  

If call-off stocks are returned to the state of origin without being called-off under the rules for returned goods, the following information must be recorded in the supplier’s EC Sales List for the period in which the goods were returned:  

• the customer’s country code  
• the customer VAT registration number  
• the call-off stock indicator for returned goods.  

No values should be entered on an EC Sales list where the entry relates to call-off stocks.  

To access the EC Sales List, you must be a UK VAT registered trader operating under the terms of the Windsor Framework.