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Practical Handbook VAT 2021

Consignment sales.Register

In relation to consignment sales, from 27 May 2021, the following information to be entered in the Register of certain intra-Community transactions is added:

  1. For the seller:

    The date on which the replacement of the entrepreneur or professional to whom the goods were originally destined takes place.

  2. For the addressee:

    1. In addition to the description and quantity, the value of the goods that are removed from the warehouse by the seller and are no longer available to the seller.

    2. In addition to the description and quantity, the value of the goods destroyed or missing from the warehouse.