The procedure of the call-off stock takes place if the total is fulfilled are the following conditions:  

  1. goods are dispatched or transported by a taxable person registered as an EU VAT taxable person or by a third party acting on his behalf, from the territory of Poland to the territory of a Member State other than Poland, for their deliveries at a later stage and after their entry into the warehouse in the procedure a call-off stock to a VAT taxable person entitled to acquire the right to dispose of these goods as the owner, in accordance with a previously concluded agreement between these taxable persons; 
  2. the taxable person dispatching or transporting the goods has no registered office or permanent establishment in the territory of the Member State to which he transfers the goods from Poland; 
  3. a VAT taxable person whom the goods are shipped or transported is registered as an EU VAT taxable person in the territory of a Member State other than Poland, and his company name or first and last name and identification number for EU transactions assigned to him by that Member State are known to the taxable person referred to in point 2 at the time shipment or transport begins; 
  4. the VAT taxable person referred to in point 2, registers the movement of goods in the records referred to in Article 109 paragraph. 11c, and provides in the summary information referred to in article 100 (1)(5), the identification number referred to in point 3. 

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