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VAT practical manual 2022.

D) Registration

In the section « B) Concept of agreement for the sale of goods in consignment », when listing the requirements that must be met for the application of the new rules to the transfers of goods within the framework of agreements for the sale of goods in consignment, the registration in the registry book of certain intra-community operations was mentioned.

This is a substantive requirement for the consideration of the transfer of goods to another Member State and subsequent internal delivery as a single operation.

From the point of view of the seller , he must record the following data in the record book of certain intra-community operations:

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

  2. The identification number for VAT purposes of the businessman or professional for whom the goods are intended, assigned by the Member State to which they are transported.

  3. The Member State to which the goods are transported, the VAT identification number of the warehouse of the goods if different from the recipient, 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 of the businessman replacing the initial recipient of the goods and the date on which the replacement takes place.

  6. Description, tax base, quantity and unit price of the goods delivered, delivery date and identification number for VAT purposes of the acquiring businessman.

  7. Description, tax base, quantity and unit price of the goods whose movement gives rise to 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 the goods that, if applicable, have been returned and date of return.

For his part, the businessman to whom the goods are intended or his substitute must record, in any case, the following information:

  1. The seller's VAT identification number.

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

  3. Description, tax base, quantity and unit price of the goods acquired and date on which the intra-community acquisition is made.

If you are depositary of the goods , you must also register:

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

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

  3. Description, quantity and value of the goods destroyed or missing from the warehouse and the date on which such circumstance occurs or is discovered.

entrepreneurs who apply the Immediate Supply of Information (SII) have the obligation to register consignment sales in the Record Book of certain intra-community operations through the electronic headquarters of the AEAT as of January 1, 2021.