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 VAT taxable person or by a third party acting on his behalf from the territory of the Member State other than Poland on the territory of Poland for their deliveries at a later stage and after their entry into the warehouse in the call-off stock procedure to another 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. a VAT taxable person dispatching or transporting goods does not has its registered office or permanent place of business of economic activity on the territory of Poland; 
  3. the taxable person to whom the goods are to be delivered is registered as an EU VAT taxable person, and his company name or first and last name and tax identification number preceded by the PL code are known to the VAT taxable person sending or transporting the goods at the time the shipment or transport begins; 
  4. a VAT taxable person dispatching or transporting goods registers the movement of goods in the records referred to in Article 54a paragraph 1 of Regulation (EU) No 282/2011, and provides in the information corresponding to the ECSL lists referred to in Article 100(1)(5), a Tax identification number referred to in point 3.

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