Value Added Tax Act 1994 section 57

Where this Part of this Schedule applies

Section 57 sets out the conditions under which the call-off stock arrangements in this Part of Schedule 9ZA apply to movements of goods between Northern Ireland and EU member States.

• Goods owned by a business must be moved either from Northern Ireland to an EU member State, or from an EU member State to Northern Ireland, by or under the direction of the business owner (the supplier), with the intention of supplying them to a specific customer in the destination territory at a later date.
• At the time of the movement, the customer must already have an agreement with the supplier entitling them to take ownership of the goods, and the supplier must not have a business establishment or fixed establishment in the destination territory.
• The customer must be VAT-registered in the destination territory, and the supplier must know the customer's identity and VAT number. For Northern Ireland, this means the customer must be registered under the VAT Act and identified for VAT purposes in Northern Ireland.
• The supplier must promptly record the movement of goods in the register required under Article 243(3) of the EU VAT Directive and must include the customer's VAT number in the recapitulative statement (EC Sales List) required under Article 262(2) of that Directive.