Goods & trade

Foreign stock and fulfilment

Why stock movements and local supplies can trigger registration and reporting.

Updated: 2026-07-11 Rule version: tax-knowledge-2026.07 Valid from: 2026-07-11
EUGlobal B2B businessB2C consumer Goods

Own goods held in foreign stock can create taxable transfers before sale and later domestic supplies. A fulfilment provider does not automatically assume the seller’s tax role.

Stock data needed

Dynafis needs owner, origin and destination warehouse, movement date, value, later sales locations and registrations.

FBA and multi-country programmes

Automatic platform relocations must be imported as separate movements. End-customer settlements alone are insufficient.

Control point

If registration in the stock country is missing or the movement is unknown, the engine must not assert a simple OSS outcome.

Official references

Sources support traceability; national implementation and the individual case still require review.

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