VATLive > Blog > Europe > EU VAT 4 Quick Fixes Call-Off Stock EC Sales Listing

EU VAT 4 Quick Fixes Call-Off Stock EC Sales Listing

  • Dec 1, 2019 | Richard Asquith

The EU has agreed to introduce four ‘quick fixes’ from 1 January 2020 to the B2B cross-border transactions rules. These help clarify when zero-VAT rating may be applied, and harmonise the VAT registration obligations in certain cases.

Dowload Avalara's FREE EU VAT Quick Fixes Guide.

One of the quick fixes clarifies the situation where companies operating call-off stock arrangements with their EU customers may avoid the need to VAT register in the customer’s country. However, the rules oblige new reporting requirements in the monthly EC Sales Listing (ESL). This reports the cross-border transactions between EU VAT registered businesses.

New EC Sales listing call-off stock reporting

  • The EC Sales lists are now required to include the VAT numbers of the companies with which a vendor has a “call-off stock” agreement.
  • There are 3 types that need to be indicated in the ESL for each “call-off stock” agreement:
    • Normal – where vendor and buyer remain the same
    • Cancellation
    • Change of buyer


  • Businesses will often not have this recorded. Therefore, their administrative burden has increased as they need to capture this.
  • Currently there is no way to extract this information. 
  • Some countries, such as the Netherlands, only allow the cancellation and change of buyer option to be used in correction ESL’s.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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