Shipment of goods to another country

This section includes both the return of the goods to the state from which they were initially transferred as dispatches to other Member States other than or with destination outside the EU.

With regard to refunds, when within the twelve months following the arrival of the goods to the State destination member within the framework of a delivery agreement for the sale of goods, the goods are returned to the territory of application of the Tax, not a transaction will be processed in the form of a delivery of assets for consideration, provided that the return is recorded in the register book of certain intra-Community operations and is included in the recapitulative declaration of intra-Community operations.

In the case of goods transferred from another Member State to the territory where the Tax is applied within the framework of an agreement to sell goods in delivery, when, within the twelve months following the arrival of the goods in that territory within the framework of an agreement for the sale of goods in delivery, to be returned to that Member State, there will be no intra-Community acquisition of goods in the territory where the tax is applied.

In the case of dispatches to other Member States or those with destination outside the EU, when within twelve months following the arrival of the goods in the destination Member State under a consignment sale agreement, the goods are issued to a country other than the territory where the tax is applied, a transaction similar to the delivery of assets for consideration will take place in the territory where the tax is applied.

In the case of goods transferred from another Member State to the territory where the Tax is applied within the framework of an agreement to sell goods in delivery, when, within the twelve months following the arrival of the goods in that territory within the framework of an agreement for the sale of goods in delivery, the goods are issued to a country other than that Member State, will take place in the territory of application of the tax an intra-Community acquisition of goods in the territory where the tax is applied.