Filing VAT returns and reports

The definition of call-off stock you find in subsection 2 (3¹) of the Value Added Tax Act. Call-off stock is goods transported to another Member State and waiting there for transfer, if all following conditions are met:

1. the goods are transported by the taxable person to another Member State for the purpose of transferring the goods there to a person who is registered in that other Member State as a taxable person within 12 months as of their arrival, in accordance with an agreement concluded between taxable persons;
2. the person to whom the goods are transported for transfer is registered as a taxable person in the Member State where the goods are transported and that person and the number of registration as a taxable person issued thereto in that Member State are known to the taxable person transporting the goods;
3. the taxable person who is transporting the goods to another Member State does not have a seat or permanent establishment in the other Member State to which the goods are supplied;
4. the taxable person keeps records of goods transported to another Member State pursuant to the procedure established on the basis of subsection 36 (5) of Value Added Tax Act;
5. the taxable person presents the details of the acquirer of goods transported to another Member State in the report on intra-Community supply (Form VD).

Call-off stock shall be declared in Form VD/VDP in special block (separately from the block of intra-Community supply).

Upon the transport of call-off stock to another Member State, in Form VD (if the transport of call-off stock to another Member State was failed to present on time, then in Form VDP) shall be declared only the code of the country of the acquirer of call-of stock and the VAT identification number of the acquirer of call-off stock (it means, the taxable value shall not be declared).

If the goods transported to another Member State as call-off stock are not transferred there and are returned to Estonia within 12 months as of their arrival, Form VDP shall be filled in.

Filling in Form VDP, a taxable person must:

1. find "Kauba teise liikmesriiki toimetamise toiming" ("Act of transport of the goods to another Member State"), using the button "Otsi" ("Search");
2. push the button "Lisa uus rida" ("Add new row") and choose the new code of act "Kauba tagasi toimetamine Eestisse" ("Return of the goods to Estonia");
3. choose "Toimingu periood" ("Period of act") – when the act took place;
4. choose "Kas toiming täies mahus?" ("Act in full or not") as "Jah/Ei" ("Yes/No") answer – whether the total amount of goods, transported to another Member State as call-off stock, was returned to Estonia or only part of it.

If the initially agreed acquirer was replaced with another acquirer in the same Member State within 12 months as of arrival of call-off stock (it means, the conditions of call-off stock are still met), also Form VDP shall be filled in.

Filling in Form VDP, a taxable person must: 

1. find "Kauba teise liikmesriiki toimetamise toiming" ("Act of transport of the goods to another Member State"), using the button "Otsi" ("Search");
2. push the button "Lisa uus rida" ("Add new row") and choose the new code of act “Kauba soetaja asendamine teise maksukohustuslasega” ("The replacement of the acquirer of call-off stock with another acquirer");
3. choose "Toimingu periood" ("Period of act") – when the act took place;
4. choose "Kas toiming täies mahus?" ("Act in full or not") as "Jah/Ei" ("Yes/No") answer – whether the taxable person is about to transfer to the new acquirer the total amount of goods, transported to another Member State as call-off stock, or only part of it;
5. choose “Eelmise soetaja käibemaksukohustuslasena registreerimise number” ("VAT identification number of the previous acquirer").

Intra-Community acquisition of goods and the services received from a taxable person of another Member State shall be declared only in Form KMD and not in Form VD.