Goods transferred to call-off stocks: starting 2020, you must submit reports on your transfers

Goods transferred to call-off stocks means that you as the seller have transferred a quantity of goods to another EU country, to a warehouse belonging to your customer or buyer, and you have agreed this with the buyer in advance. The buyer of the goods (or the buyer of every lot, quantity or item if there are several buyers) can claim them later.

As of 1 January 2020, if you are a seller that transfers goods to call-off stocks, you must submit a report to inform the Tax Administration of the transfers. Complete a specific call-off report form.

When you transfer the goods to call-off stock, it is not yet regarded as a supply of goods against payment. For purposes of VAT filing and payment, intra-Community supply and intra-Community acquisition will take place later, at the time when your buyer calls off the goods, i.e. when the right of ownership passes on to the buyer. At this point, you must file your VAT return and VAT Recapitulative Statement to report the transaction as a completed intra-Community supply.

When and how should I submit the call-off report?

You are expected to only file the report in order to inform the authorities of the fact that goods have been transferred. The call-off report is not a report with a specification of the goods, their type, or their quantity.

You must only file it for the months when you have transferred goods to call-off stocks or returned goods from call-off stocks. The deadline is the 20th of the month after the month when the goods were transferred. In addition to filing the report, you must keep a list on the transfers. In the same way, also your buyer – or any third party that manages the warehouse facility – must keep a list on the transfers.

File a report also whenever any transferred goods are returned back from the call-off warehouse, and whenever the original buyer is substituted by another buyer and the call-off stock status of the goods is still valid.

File your report electronically in MyTax. Another way to file is with Tyvi services, and starting 28 January 2020 you can upload your call-off report via You can provide the information on a paper form if you have a valid reason for paper filing (in that case, complete Form 9634e, Transfer of goods to call-off stocks).

Negligence charge

If your call off report is filed late or if you do not file it at all, the Finnish Tax Administration may impose a negligence penalty.