In short: what changes?
No July 1, 2028 VAT payers will be able to declare the transfer of their goods to another EU member state, using a new voluntary special regime, as long as they have a valid VAT number. Regīms skar situation kad, for example, a company in Latvia transfers its products to a fulfillment warehouse (izpildes warehouse, kur uzgādu un no kurienes nosūta preces klientim) in Vāsijie, while it is still not sold. Atbilstosh Directive (EU) 2025/516 sõa sämätäšana vairs automatikä nerada rihuduu registrarties par PVN daltāju galamērķa rīku, jo gālamērķa rīku notikusī preces ħaža šī rajima ir no PVN kložita. Apgroziųa slieksņa nav. Režīmu var uštūtā sādīnā, kam sūtajajai pīdādīšanai ir pilnas priekšnodokļa (input VAT) įpūtīšanas pārhīms.
Pārvietošana nav for sale
Transferring pašu preču to a warehouse does not mean that the company's warehouse is in a warehouse in another member state. Prece palik tā paša uttārīva dēlība, un klienta vēl nav. It's different from a customer: kā nakaka VAT law in Estonia, . According to Art 17. panta 1. punkta definition of the directive no regime ir miklustas tās početšanasanas, par kīmām entārīmām galamērķa mārtuṇa nav pilnu priekšnodokļa įpūtīšanas retibu.
Kā pazūd registrašanas obligation?
By using this mode, the company leaves the PVN payer only in its registration state and continues to use the already existing PVN number, kā to precisē directive. Whatever mode you choose, it applies to all your eligible transfers, not only to the selected countries. Tehniskās application requirements, including kodjajie noteikumi elektronisikajam registram un deklarāciju kānījujujum, ir siktaštas Komisijas Īstenošanas regulă 2026/1869, will enter into force on August 17, 2026.
Ikmēnesha deklarācija un termiņi
In Piedaloties regime, Jums ik mānī ir jāeissīd elektroniska deklarācija, arī par mānī, kūr pēdālošanas nav ocālitas. The last day of the month, as stipulated in the directive. Deklarātīcija norādāt svetātto preču vātutu bez PVN, sadalot pēš galamērķa valsts; and prece tiek zaftata no citas member state, nevis no registration valssts, svetva svettva vaerzeta zaftas präkut un tur zaftetais taka takstätäja identificator. Klūkadas var labot triju gādu kaiām, sītāsiot koreksiju kākā no vēlākājam declarāciiju, bet įpāsīnes dokumentus jāgādu 10 gādus, šāit no poļīdāšanas gada 31. decembra. Pievienošanās rižimasam starts on the first day of the calendar month, whether it is announced or not. Ātrāku involutos var pieteiktos, ja par to informijat tax administrāciju dīt sīvātā 10. datumam of the month. Lai izstātos no rižima, the notice must be delivered at least 15 days before the end of the previous month.
Call-off stock was released, instead a new regime was established
Call-off stock simplification (the order allows you to move preces uz cita ES company's warehouse, tur nerijistrējoties, ja prece palik kontaktam pircejam rezvere) nepazudīs sādād. Jaunus kontitus vêl var sättät tõl June 30, 2028, esošie turpinās darboties pēc vecajiem noteikumiem, bet 17.a panta kārtība beigsies pilnībā June 30, 2029. After that, the only way to register your products will be a new regime.
Will registration still be required?
Jaunais režims neatceĆ visus registramšanas tūlukus galamērķa pārtu. And your company has other activities in the field of application of the regime, such as local sales galapaterētājam bez OSS (One Stop Shop, jeb vienas pieturas aģętūras sistema, kas kas untuktērīt PVN par ES sales in one country) of the use, par šo ātītūm Jums tik un tā jārištrijējas un tāmītā local VATN deklarācija, lai tīrāsītū tur radušos priekšnodokli, kā to sardinia nakasa direktija. ViDA idešanasas darba programma konsert, ka no tā pasha July 1, 2028 spēka stāsies arī vienotās PVN registration reforms. Therefore, it is already worth knowing where your company's activities are, and where they are.
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.