(31) Nõudmiseni varu käesoleva seaduse tähenduses on kaup, mis toimetatakse teise liikmesriiki, arvestades kõiki järgmisi tingimusi: 1) kaup toimetatakse maksukohustuslase poolt teise liikmesriiki, et võõrandada kaup seal 12 kuu jooksul saabumisest arvates selles teises liikmesriigis maksukohustuslasena registreeritud isikule vastavalt maksukohustuslaste vahel sõlmitud kokkuleppele; 2) isik, kellele kaup võõrandamiseks toimetatakse, on registreeritud maksukohustuslasena liikmesriigis, kuhu kaup toimetatakse, ning see isik ja temale selles liikmesriigis väljastatud maksukohustuslasena registreerimise number on kaupa toimetavale maksukohustuslasele teada; 3) maksukohustuslasel, kes kauba teise liikmesriiki toimetab, ei ole asukohta või püsivat tegevuskohta teises liikmesriigis, kuhu kaup toimetatakse; 4) maksukohustuslane peab teise liikmesriiki toimetatud kauba kohta arvestust vastavalt käesoleva seaduse § 36 lõike 5 alusel kehtestatud korrale; 5) maksukohustuslane esitab teise liikmesriiki toimetatud kauba soetaja andmed ühendusesisese käibe aruandes., (31) For the purposes of this Act, call-off stock is goods delivered to another Member State, taking account of all of the following conditions: 1) the goods are delivered by the taxable person to another Member State for the purpose of transferring the goods there to a person who is registered in that other Member State within 12 months as of their arrival, in accordance with an agreement concluded between taxable persons; 2) the person to whom the goods are delivered for transfer is registered as a taxable person in the Member State where the goods are delivered and that person and the number of registration as a taxable person issued thereto in that Member State are known to the taxable person transporting the goods; 3) the taxable person who is transporting the goods to another Member State does not have a seat or permanent business establishment in the other Member State to which the goods are supplied; 4) the taxable person keeps records of goods delivered to another Member State pursuant to the procedure established on the basis of subsection 5 of § 36 of this Act; 5) the taxable person presents the details of the acquirer of goods delivered to another Member State in the report on intra-Community supply., defineeritakse selle seaduse ulatuses, defined within the scope of this Act