Shipment of goods to another country

This includes both the return of goods to the state from which they were initially transferred and shipments to other member states or to destinations outside the EU.

As regards refunds, where, within 12 months of the arrival of the goods in the Member State of destination under a consignment sale agreement, the goods are returned to the territory of application of the tax, the transaction is not treated as a supply of goods for consideration, provided that the refund is entered in the register of certain intra-Community transactions and is included in the recapitulative statement of intra-Community transactions.

In the case of goods transferred from another Member State to the territory of application of the tax under a consignment-sale agreement, where, within 12 months of the arrival of the goods in that territory under a consignment-sale agreement, they are returned to that Member State, there shall be no intra-Community acquisition of goods in the territory of application of the tax.

In the case of dispatches to other Member States or to a destination outside the EU, when, within twelve months of the arrival of the goods in the Member State of destination under a consignment sale agreement, the goods are dispatched to a country other than the territory in which the tax applies, a transaction treated as a supply of goods for consideration shall take place in the territory in which the tax applies.

In the case of goods transferred from another Member State to the territory of application of the tax under a consignment sale agreement, where, within 12 months of the arrival of the goods in that territory under a consignment sale agreement, the goods are dispatched to a country other than that Member State, an intra-Community acquisition of goods in the territory of application of the tax shall take place in the territory of application of the tax.