Shipment of goods to another country

Within this section, both the return of goods to the state from which they were initially transferred and shipments to other member states other than or to destinations outside the EU are included.

As regards returns , when within twelve months following the arrival of the goods in the Member State of destination within the framework of an agreement for the sale of goods on consignment , the goods are returned to the territory of application of the Tax, an operation assimilated to a delivery of goods for consideration will not take place as long as the return is recorded in the record 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 of application of the Tax within the framework of an agreement for the sale of goods on consignment, when within the period of twelve months following the arrival of the goods to said territory within the framework of an agreement for the sale of goods on consignment, are returned to said Member State, there will be no intra-Community acquisition of goods in the territory of application of the Tax.

In the case of shipments to other member states or to destinations outside the EU, when within twelve months following the arrival of the goods in the Member State of destination within the framework of an agreement for the sale of goods on consignment, the goods are shipped to a country other than the territory of application of the Tax, an operation assimilated to a delivery of goods for consideration will occur in the territory of application of the Tax.

In the case of goods transferred from another Member State to the territory of application of the Tax within the framework of an agreement for the sale of goods on consignment, when within the period of twelve months following the arrival of the goods to said territory within the framework of an agreement for the sale of goods in consignment, the goods are dispatched to a country other than said Member State, an intra-Community acquisition of goods in the territory will occur in the territory of application of the Tax of tax application.