Abstract

Changes in regulation of EU law regarding VAT, especially the amendment of regulations of Council Directive 2006/112/EC, became the reason to introduce to the act on goods and services tax a procedure of a call-off stock warehouse on the territory of the Republic of Poland and a procedure of a call-off stock warehouse outside the Republic of Poland.

In the first analyzed example – not recognized as intra-community acquisition of goods – goods have to be sent or transported by a ­taxpayer of VAT or a third party acting on their behalf from a membership state other than the Republic of Poland to the territory of Poland. In order for the goods to be delivered it has to happen on a later stage and after the goods have been put in a warehouse in a procedure of a call-off stock warehouse of the other taxpayer, who is eligible to become the owner of the goods, according to a prior arrangement between those taxpayers.

In the second example – not recognized as intra-community acquisition of goods – these goods have to be sent or transported by a taxpayer registered as a EU VAT taxpayer or by a third party acting on their behalf, from the territory of Poland to a territory of other member state, which will be delivered after they have been put in a warehouse in the procedure of a call-off stock warehouse of a taxpayer of VAT who has the right to manage the goods as the owner, according to a prior arrangement between those taxpayers.

The lawmaker subjected the recognition of a specific procedure as a procedure of a call-off stock warehouse to cumulative conditions described in the present article which need to be met.