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Practical Handbook VAT 2021

D) Register

In the section "B) Concept of consignment sale agreement", when listing the requirements to be met for the application of the new rules for the transfer of goods under consignment sale agreements, entry in the record book of certain intra-EU transactions was mentioned.

This is a substantive requirement for handling the transfer of goods to another Member State and subsequent internal supply as a single transaction.

From the point of view of the seller , the following data must be entered in the record book of certain intra-EU transactions:

  1. The Member State from which the goods have been transported and the date of dispatch.

  2. The IVA identification number of the business person or professional for whom the goods are intended, allocated by the Member State to which the goods are transported.

  3. The Member State to which the goods are being transported, the VAT identification number of the warehousekeeper of the goods if different from the consignee, the address of the warehouse and the date of arrival at the warehouse.

  4. The value, description and quantity of the goods that have arrived at the warehouse.

  5. The VAT identification number VAT of the entrepreneur replacing the original recipient of the goods and the date on which the replacement takes place.

  6. Description, taxable amount, quantity and unit price of the goods supplied, date of delivery and identification number for the purposes of VAT of the acquiring entrepreneur.

  7. Description, taxable base, quantity and unit price of the goods whose movement results in a transfer due to non-compliance with the requirements of consignment sales, date on which the circumstances occurred and reason.

  8. Description, quantity and value of goods returned, if any, and date of return

For their part, the business person for whom the goods are intended or their replacement must provide the following information:

  1. El número de identificación a efectos del IVA del vendedor.

  2. The description and quantity of the goods sent to be made available to them.

  3. Description, taxable amount, quantity and unit price of the goods acquired and the date on which the Intra-EU acquisition is made.

If they take over storage of the goods, they must also register the following:

  1. The date of arrival of the goods at the warehouse.

  2. Description, quantity and value of the goods that are removed from the warehouse by the seller and are no longer available, as well as the date on which they are removed.

  3. Description and quantity of the goods destroyed or missing from the warehouse and the date this occurs or is discovered.

For businessmen who apply the Immediate Supply of Information (SII), the obligation to register sales on consignment in the Record Book of certain Intra-EU transactions through the AEAT E-Office is delayed to 1 January 2021.