Replacement of the initial recipient of the transferred goods

The new regulation allows the initial recipient to be replaced by another business owner or professional, within the twelve months following the arrival of the goods to the Member State of destination, provided that the following conditions are met:

• The seller must include the replacement in the register book of certain intra-Community operations and in the recapitulative declaration of intra-Community operations.

• That the other conditions provided for in section "B) Concept of the sale of goods in delivery" are met "(in particular, the existence of a sale agreement for goods in delivery between the seller and the substitute).

When within the twelve months following the arrival of the goods to the Member State of destination within the framework of a sale of goods in delivery, the replacement acquires the power to dispose of the goods, it will be understood that in the territory where the tax is applied delivers goods to which the exemption provided for in article 25 of the VAT Act will be applicable.

From the other perspective, in the case of goods transferred from another Member State to the territory where the Tax is applied within the framework of an agreement for the sale of goods in delivery, when within the twelve months following the arrival of the goods in that territory within the framework in the event of an agreement to sell goods in delivery, the replacement acquires the power to dispose of the goods, it will be understood that an intra-Community acquisition of goods is carried out in the territory of application of the Tax.

The substitution must be included in the recapitulative declaration of intra-Community operations and in the register book of certain intra-Community operations.