In Germany, consignment stock and call-off stock arrangements refer to specific inventory management and VAT treatment scenarios.

​

In a consignment stock arrangement, goods are stored by a supplier in a warehouse belonging to the customer in Germany. The ownership of the goods remains with the supplier until they are consumed or sold by the customer. VAT is only applied when the goods are taken out of the consignment stock and used by the customer.

​

On the other hand, call-off stock occurs when a supplier transfers goods to a warehouse or location in Germany that is under the control of the customer. The transfer is made in anticipation of potential future sales. The customer only becomes liable for VAT when they actually take possession of the goods from the call-off stock and use or sell them.

Both consignment stock and call-off stock arrangements have specific VAT implications and require careful consideration to ensure compliance with German tax regulations.