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VAT 2023 practical manual.

B) Concept of consignment goods sales agreement

An agreement for the sale of goods on consignment shall be understood to be one concluded between businessmen or professionals for the cross-border sale of goods, under which a businessman (supplier) sends goods from one Member State to another, within the European Union, to be stored. in the Member State of destination at the disposal of another businessman or professional (client), who can acquire them at a time after their arrival, provided that they meet the following requirements:

  1. That the goods are dispatched or transported to another Member State by the seller so that these goods are acquired at a time after their arrival by another businessman or professional authorized by a prior agreement between both parties.

  2. That the seller does not have the seat of its economic activity or a permanent establishment in the Member State of arrival of the shipment or transport.

  3. That the businessman or professional who is going to acquire the goods is identified for the purposes of Value Added Tax in the Member State of arrival of the shipment or transport, and that tax identification number, as well as his or her name, name or name complete social, are known by the seller at the time of the beginning of the shipment or transportation.

  4. That the seller has included the shipment of said goods both in the record book of certain intra-community operations and in the recapitulative declaration of intra-community operations (form 349).

Transfers of goods from the territory of application of the Tax to another member state carried out within the framework of an agreement for the sale of goods in consignment that meets the previous requirements will not be classified as an operation assimilated to a supply of goods and therefore Therefore, they will not be subject to the Tax.

From the point of view of transfers of goods from another member state to the territory of application of the Tax carried out within the framework of an agreement for the sale of goods in consignment that meets the previous requirements, these will not be classified as an operation assimilated to an intra-community acquisition of goods and therefore, will not be subject to the Tax.