Call-off warehouses are warehouses in an EU member state to which a taxable person transfers goods intended for a pre-known buyer. The identity and VAT number of the intended buyer are known at the time the goods are transported to the warehouse. Ownership of the goods passes from the seller to the buyer only when the buyer withdraws ('calls off') the goods from the warehouse. When the goods are transferred to the buyer ('called off'), a supply and an intra-EU acquisition arises.
Transfer to call-off stock in Sweden (Sweden)
The transfer of an item from another EU member state to a call-off warehouse in Sweden should not be considered as an acquisition under certain conditions. The transferor must be a taxable person and the
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Web page updated on 17 Mar 2025 17:22