In short: what will change?
From From July 1, 2028 A VAT taxable person can declare the transfer of their goods to another EU Member State through a new voluntary special scheme, using only their home country VAT number. The scheme concerns a situation where, for example, an Estonian company transfers its stock to a Latvian fulfilment warehouse without the goods having been sold yet. Directive (EU) 2025/516 according to Such a transfer no longer automatically entails the obligation to register for VAT in the destination country, as intra-Community acquisitions in the destination country are exempt from tax under the scheme. There is no turnover threshold: anyone with a full right of deduction on the transfer can use it.
Transfer is not a sale
Transferring own goods means moving inventory from a company's own warehouse to a warehouse in another Member State. The goods remain the property of the same owner and there is no customer yet. This is different from selling to a customer: VAT Act According to the Directive, the intra-Community supply of goods is the transfer of goods to a taxable person or a limited taxable person in another Member State together with their transport from Estonia to another Member State. Article 17(1) definition On this basis, transfers for which the company does not have a full right of deduction in the destination country are excluded from the scheme.
How does the registration obligation disappear?
Using the scheme, a company is subject to VAT only in its country of registration and uses its existing VAT number there, as specified in the directive. Once you select a scheme, it applies to all your eligible transfers, not to selected countries. The technical requirements of the application, i.e. the common rules for electronic register and declaration messages, come Commission Implementing Regulation 2026/1869, which entered into force on 17 August 2026.
Monthly declaration and deadlines
By participating in the scheme, you submit an electronic declaration every month, including for month zero. The deadline is the end of the month following the reporting month, as the directive states. In the declaration, you report the value excluding VAT of transfers by country of destination; if the goods originate from a Member State other than the country of registration, the value of the country of origin and the tax reference given there are also added. Correction of errors is possible within three years in a later declaration, and you must retain accounting materials for 10 years from 31 December of the year of transfer. Joining the scheme is valid from the beginning of the calendar month following the notification. Earlier entry is allowed if you notify the Office by the 10th of the following month. To leave the scheme, notify at least 15 days before the end of the previous month.
Call-off stock ends, new scheme takes its place
The call-off stock simplification will not disappear overnight. New agreements can still be initiated until Until June 30, 2028, existing ones will continue under the old conditions, but the Article 17a regime will end completely June 30, 2029. After that, the only way to transfer your own goods is through a new scheme without the obligation to register.
When is registration still necessary?
The new scheme does not remove all registration obligations in the country of destination. If you have other activities in the country of destination that are not covered by the scheme, such as local sales to end consumers without using OSS, you will still need to register for those activities there and use a local VAT return to deduct input VAT there, as The directive clearly states. The ViDA implementation plan confirms that the same From July 1, 2028 The reforms to the single VAT registration system will also come into effect. So it's worth your company mapping out which activities fall under the scheme and which don't.
FAQ
What is the principle of ViDA's own goods transfer scheme from July 1, 2028?
From 1 July 2028, a VAT payer can declare the transfer of their goods to another EU member state using their home country VAT number under a voluntary special scheme. The scheme is suitable for situations where goods are moving from warehouse to warehouse and there is no customer yet.
Is transferring your goods the same as selling?
No. Transferring own goods means the movement of inventory from a company's own warehouse to a warehouse in another Member State without the customer having purchased the goods. Sale is the intra-Community supply or transfer of goods together with the transport from Estonia to another Member State.
Does the scheme always eliminate the registration obligation in the country of destination?
No. The scheme does not waive all registration obligations in the country of destination if you have other activities in the country of destination that are not covered by the scheme, such as local sales to end consumers. In such cases, a VAT return and registration in the country of destination may be required.
When will the call-off stock simplification end and when will the scheme become the only option?
New call-off stock agreements can be initiated until 30 June 2028. At the same time, the Article 17a procedure of the Directive will fully expire on 30 June 2029, after which there will be a new scheme for the transfer of own stock without the obligation to register.