Consignment sales. Record

In relation to consignment sales, since May 27, 2021 , the following information is added to be recorded in the Record Book of certain intra-community operations:

1. For the seller:

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

2. To the recipient:

   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 at his disposal.

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