VATNIEU4900 | Call-off stock simplification: contentsFrom HM Revenue & Customs · VAT Northern Ireland and the EUDetailsContents5 entriesVATNIEU4905Call-off stock: simplificationVATNIEU4910Call-off stock key conditionsVATNIEU4920Call-off stock simplification: general principlesVATNIEU4930Call-off stock simplification: EC sales listsVATNIEU4940Call-off stock simplification: relevant event triggering a deemed acquisitionPreviousNext