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VAT practical manual 2022.

Sale of the goods to a person other than the initial or replacement consignee

Where, within the period of 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 acquired by a person other than the initial recipient or the substitute, an operation assimilated to a delivery of goods for consideration in the territory of application of the Tax.

From the reverse perspective, 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 in 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 acquired by a person other than the initial recipient or the substitute, an intra-community acquisition of goods will occur in the territory of application of the Tax.