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Practical Handbook VAT 2021

C) Post-transfer operations

  1. Sale to the company entitled to acquire the goods under the agreement
  2. Replacement of the initial recipient of the transferred goods
  3. If the period of twelve months has elapsed without the original or substitute consignee acquiring the goods
  4. Shipment of goods to another country
  5. Sale of the goods to a person other than the initial or replacement consignee
  6. Destruction, loss or theft
  7. Non-compliance with requirements