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Practical VAT manual 2023.

D) Registration

In section " B) Concept of consignment sale agreement ", when listing the requirements that must be met for the application of the new rules to the transfer of goods under consignment sale agreements, the registration in the register of certain intra-Community operations was mentioned.

This is a substantive requirement for considering the transfer of goods to another Member State and subsequent inland delivery as a single transaction.

From the point of view of the seller , the following data must be recorded 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 for 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 destined or his substitute must record, in all cases, the following data:

  1. The seller's VAT identification number.

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

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

If is the custodian of the assets , you must also register:

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

  2. Description, quantity and value of the goods that are withdrawn from the warehouse by the seller and are no longer available to him, as well as the date on which they are withdrawn.

  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 Registry Book of certain intra-community operations through the electronic headquarters of the AEAT as of January 1, 2021.