Tax Agency: Frequently Asked Questions. General issues

Register book of specific Intra-Community operations

Two types of operations are exclusively registered in this book: operations referred to in article 66 of the RIVA, that is, only those that follow:

The sending or receiving of goods for the preparation of expert reports or work mentioned in article 70, section one, number 7, of the Tax Law (Law 37/1992).
Transfers of goods and intra-Community acquisitions of goods included in articles 9, section 3, and 16, section 2, of the Tax Law (Law 37/1992).
The sending or receiving of goods included in a consignment sales agreement referred to in Article 9 bis of the Tax Law.

For the operations described in points 1 and 2 above:

Code "D" is used if the declaring party is the recipient of the goods in the transaction, and "R" if the declaring party is the supplier of the goods.

If the operation is documented with an invoice, it must also be stated on the issued or received invoice record book, whichever is applicable.

When there is accrual in the operations recorded in this Book (in particular regarding operations included in the intra-Community aquisition of goods), the operation must also be recorded in the Received Invoices Record Book with code 09.

Intra-Community acquisitions of general goods and intra-Community supplies of general goods should be recorded in the Received and Issued Invoices Record Books, respectively, as indicated in the frequently asked questions "How are Intra-Community Goods Acquisitions recorded?" "How are Intra-Community Supplies of Goods recorded?".

In these cases code "D" for recipient or "R" for supplier are not to be used under any circumstances as these codes are exclusively for the booking of certain intra-Community transactions.

The operations described in point 3 are developed in FAQs 6.2 to 6.13.

The seller must register the following functional blocks with the declarant code “V”:

Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.
Type of operation : The key in the case of the dispatch of the merchandise is 01.
Counterpart: Customer identification. You must have a VAT NIF so the identification type is 02.
Deposit : warehouse address.
Shipping and receiving information : The value of the goods, the Member States of departure and arrival of the goods, the date of dispatch, the date of arrival, the quantity and description of the goods must be entered.

Example 1: Entrepreneur A established in the territory of application of the Tax and entrepreneur B established in Germany, with NIVA DE111111111, signed in 2020 a consignment sale agreement, under which entrepreneur A undertakes to deposit goods at the disposal of B in a warehouse located in Germany and managed by B . B undertakes to purchase the goods within 12 months of the goods arriving at the warehouse.

The warehouse address is (C/XXXXXXX).

On March 1, 2021, A sends goods (10,000 units) worth 10,000 euros to the warehouse located in Germany. The goods arrive at the warehouse on March 3.

The transfer of assets shall be recorded as follows:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 2021

Period: 03

RegistrationId: 2021-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)

Type of operation : 01

Counterpart block:

IDtype: 02

ID: DE111111111

Deposit block:

Warehouse address: (C/XXXXXXX).

Block InfoExpeditionReception :

Value of assets: 10,000

EM game:ES

EM arrival:DE

Issue date:01/03/2021

Arrival date: 03/03/2021

Quantity:10,000

Description: Assets

In the event that the buyer does not manage the warehouse where the goods are deposited, in the functional block corresponding to the warehouse, in addition to the address, the identification of the warehouse must be informed with their name and surname or company name and the identification number ( NIF-VAT).

Example 2 Entrepreneur A established in the territory of application of the Tax and entrepreneur B established in Germany, with NIVA DE111111111, signed in 2020 an agreement for the sale of goods on consignment, under which entrepreneur A undertakes to deposit goods at the disposal of B in a warehouse located in Germany and managed by C, with NIVA DE222222222 . B undertakes to purchase the goods within 12 months of the goods arriving at the warehouse.

The warehouse address is (C/XXXXXXX).

On March 1, 2021, A sends goods (10,000 units) worth 10,000 euros to the warehouse located in Germany. The goods arrive at the warehouse on March 3.

The transfer of assets shall be recorded as follows:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 2021

Period: 03

RegistrationId: 2021-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)

Type of operation : 01

Counterpart block:

IDtype: 02

ID: DE111111111

Deposit block:

Idtype:02

ID: DE222222222

Warehouse address: (C/XXXXXXX).

InfoShippingReception Block:

Value of assets: 10,000

EM game:ES

EM arrival:DE

Issue date:01/03/2021

Arrival date: 03/03/2021

Quantity:10,000

Description: Assets

The seller must register the following functional blocks with the declarant code “V”:

Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.
Type of operation : the key in the case of delivery of the goods is 03.
Initial expedition: exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.
Final destination : The description and quantity of the goods must be recorded, the date of operation, which will be the date on which the merchandise is removed by the buyer, identification of the purchaser with VAT NIF (identification type 02), tax base and unit price.

In addition, the seller will have to record the sale in the Register of Issued Invoices as an intra-community delivery (see FAQ 3.6)

Example 3 : Businessman B from example 1 of FAQ 6.2 acquires 5,000 units of the goods on April 5. The goods are purchased for 6,000.

Businessman A will send two records, one to the LRDOI and one to the LRFE:

Record 1 submitted to LRDOI:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 2021

Period: 04

RegistrationId: 2021-02 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. Cannot match the Transfer Record ID)

Type of operation : 03.

InitialIDExpinicial Block:

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (See example 1 of FAQ 6.2)

Block FinalDestinationReceiveExp :

Description of goods:XXXX

Quantity:5,000

Declared operation date: 04/05/2021.

IDtype:02

Id: DE111111111

Taxable base/value:6,000

Unit price:1.2

Record 2 in the LRFE:

Business owner A will have to register the sale in the LRFE as EIB (see FAQ 3:6).

Yes. The seller must register the following functional blocks with the declarant code “V”:

Record identification: fiscal year , period and a number assigned by the seller that allows the record to be uniquely identified.
Type of operation: The code in the event that the 12-month period has elapsed without the initial or substitute recipient acquiring the goods is 08.
Initial expedition: exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.
Final destination: The description and quantity of the goods, the date of operation, which will be the day after the end of the twelve months following the arrival of the merchandise, the taxable base and the unit price must be recorded.

The seller must also register a transfer of goods in the Register of certain intra-Community operations.

Example 4 : Businessman B in example 1 of FAQ 6.2 does not acquire the remaining goods within 12 months (remember that in the example of FAQ 6.3 this businessman acquired 5,000 units of the goods. Therefore, 5,000 units remain of the 10,000 transferred).

Entrepreneur A will send two records to the LRDOI:

Record 1 submitted to LRDOI:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 2022

Period: 03

RegistrationId: 2022-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 08

InitialIDExpinicial Block:

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (See example 1 of FAQ 6.2)

Block FinalDestinationReceiveExp :

Description of goods: XXXX

Quantity:5,000

Declared operation date: 05/03/2022

IDtype: In white

Id: In white.

Taxable base/value: 5,000

Unit price:1

Record 2 submitted to LRDOI:

After 12 months have elapsed without B acquiring the assets, a transfer of subject assets occurs, which A will have to register in the LRDOI. (See FAQ 6.1)

Yes. The seller must register the following functional blocks with the declarant code “V”:

Record ID: exercise, period and a number assigned by the seller that allows the record to be uniquely identified.
Type of operation: the key in the case of replacement of the initial recipient is 02.
Substitute for the original recipient: identification of the substitute. You must have a VAT NIF so the identification type is 02.
Initial expedition: exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.
Shipping and receiving information : The quantity and description of the goods must be recorded.

Example 5 : On September 6, 2021, entrepreneurs A and B from example 1 of FAQ 6.2 terminate the agreement signed in 2020. Of the 10,000 units already transferred, B had acquired 5,000 units on April 5 (See FAQ 6.3)

On the same day, September 6, 2021, A, who has a consignment sales agreement signed with businessman C, with NIF DE333333333, makes available to him the remaining 5,000 units of the goods transferred on March 1, 2021.

Entrepreneur A will send the following record to the LRDOI:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 2021

Period: 09

RegistrationId: 2021-03 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 02

Initial recipient substitute block :

Idtype:02

Id: DE333333333

InitialIDExpinicial Block:

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (See example 1 of FAQ 6.2)

InfoShippingReception Block:

Value of goods: In white

EM departure: In white

EM arrival: In white

Expedition date: In white

Arrival date: In white.

Quantity:5,000

Description: Assets

Replacement date: 6/09/2021

Yes. The seller must register the following functional blocks with the declarant code “V”:

Record ID: exercise, period and a number assigned by the seller that allows the record to be uniquely identified.
Type of operation : The code for returning goods to Spain (mainland and Balearic Islands) is 07.
Initial Expedition : exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.
Final destination : The description and quantity of the goods, the date of operation, which will be the day the merchandise is returned, and the value must be recorded.

Example 6 : Businessman A in example 1 of FAQ 6.2, on April 1, 2020, without B having acquired any of the transferred assets, returns the 10,000 transferred to the territory of application of the Tax.

Entrepreneur A will send the following record to the LRDOI:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 2021

Period: 04

RegistrationId: 2020-04 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 07

InitialIDExpinicial Block:

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (See example 1 of FAQ 6.2)

Block FinalDestinationReceiveExp :

Description of goods: XXXX

Quantity:10,000

Declared operation date: 01/04/2021.

IDtype: In white

Id: In white.

Taxable base/value:10,000.

Unit price: In white.

Yes. The seller must register the following functional blocks with the declarant code “V”:

Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.
Type of operation : The code in the case of shipment of goods to another country is 05.
Initial Expedition : exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.
Final destination: The description and quantity of the goods, the date of operation, which will be the day on which the merchandise is sent to the other country, the taxable base and the unit price must be recorded.

In addition, the seller will have to register the transfer of the goods in the Register of certain intra-community operations (see FAQ 6.1)

Example 7 : On May 1, 2021, businessman A from example 1 in FAQ 6.2 ships the 10,000 units to France. Businessman B had not acquired any assets.

Entrepreneur A will send two records to the LRDOI:

LRDOI Record 1.

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 2021

Period: 05

RegistrationId: 2021-05 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 05

InitialIDExpinicial Block:

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (See example 1 of FAQ 6.2)

Block FinalDestinationReceiveExp :

Description of goods: XXXX.

Quantity:10,000

Declared operation date: 01/05/2021.

IDtype: In white

Id: In white.

Taxable base/value: 10,000

Unit price:1

Record 2 submitted to LRDOI:

The shipment of goods from Germany to a country other than the territory of application of the Tax (whether it belongs to the EU or not) gives rise to a transfer of taxable goods that must be registered in the LRDOI. (See FAQ 6.1).

Yes. The seller must register the following functional blocks with the declarant code “V”:

Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.
Type of operation: The key in the case of delivery to a purchaser other than the initial or substitute recipient is 04.
Initial expedition: exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.
Final destination: The description and quantity of the goods must be recorded, the date of operation, which will be the date on which the merchandise is delivered to the new buyer, identification of the purchaser with VAT NIF (identification type 02), tax base and unit price.

In addition, the seller will have to register the transfer of the goods in the Register of certain intra-community operations (see FAQ 6.1)

Example 8 : On April 1, 2021, entrepreneur A from example 1 of FAQ 6.2 sells to entrepreneur D, with VAT number DE444444444, the 10,000 units transferred to Germany on March 1, 2021. Businessman B had not acquired any assets. There is no agreement between A and D for the sale of goods on consignment. The unit sale price is 1 euro.

Entrepreneur A will send two records to the LRDOI:

LRDOI Record 1.

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 2021

Period: 04

RegistrationId: 2021-06 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 04

InitialIDExpinicial Block:

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (See example 1 of FAQ 6.2)

Block FinalDestinationReceiveExp :

Description of goods: XXXX.

Quantity:10,000

Declared operation date: 01/04/2021.

IDtype: 02

Id: DE444444444

Taxable base/value: 10,000

Unit price:1

Record 2 sent to LRDOI :

The sale to D, with whom there is no agreement for the sale of goods on consignment, gives rise to a transfer of subject assets that must be registered in the LRDOI. (See FAQ 6.1).

Yes. The seller must register the following functional blocks with the declarant code “V”:

Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.
Type of operation : The code in case of destruction, loss or theft is 06.
Initial expedition: exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.
Final destination: The description and quantity of the goods, the date of operation, which will be the date on which the destruction, loss or theft of the merchandise occurs or is discovered, the taxable base and the unit price must be recorded.

In addition, the seller will have to register the transfer of the goods in the Register of certain intra-community operations (see FAQ 6.1)

Example 9 : On May 1, 2021, a fire breaks out in the warehouse in example 1 of FAQ 6.2. B had not acquired any of the 10,000 transferred units.

Entrepreneur A will send two records to the LRDOI:

LRDOI Record 1.

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 2021

Period: 05

RegistrationId: 2021-07 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 06

InitialIDExp Block :

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (See example 1 of FAQ 6.2)

Block FinalDestinationReceiveExp :

Description of goods: XXXX.

Quantity:10,000

Declared operation date: 01/05/2021.

IDtype: In white

Id: In white.

Taxable base/value: 10,000

Unit price: 1

Record 2 submitted to LRDOI:

The destruction of assets gives rise to a transfer of assets subject to tax that must be registered in the LRDOI. (See FAQ 6.1).

The purchaser must register the following functional blocks with the declarant code “A”:

Record ID: exercise, period and a number assigned by the purchaser that allows the registration to be uniquely identified.
Type of operation: The key in the case of receiving merchandise is 09.
Counterpart: seller identification. This is a businessman identified in another Member State, so the identification type is 02 corresponding to the VAT NIF.
Shipping and receiving information: The date of arrival, quantity and description of the goods must be recorded.

Example 10: Businessman A, established in the territory of application of the Tax, signed in 2020 with businessman B, established in Germany, with NIF: DE111111111, an agreement for the sale of goods on consignment, under which businessman B will deposit goods in the warehouse located in the territory of application of the Tax and managed by A, so that A may acquire them at a time after their arrival.

On March 1, 2021, B sends 10,000 units of good X from Germany to the warehouse managed by A, whose unit value is 1 euro. The goods arrive at the warehouse on March 3.

The warehouse address is C/XXX.

A will send the following record to the LRDOI:

Communication type: A0

Declaring key: A.

Block IDRecord declared:

Exercise:2021

Period: 03

Registration ID: 2021-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)

Type of operation : 09

Counterpart block:

IDtype:02

Id: DE111111111

Deposit block:

Warehouse address: In white

InfoExpeditionReception Block:

Value of goods: In white

EM departure: In white

EM arrival: In white

Expedition date: In white

Arrival date: 03/03/2021

Quantity:10,000

Description: XXX Goods

In the event that the buyer does not manage the warehouse where the goods are stored, the functional block corresponding to the shipping and receiving information will not have to include the arrival date of the goods.

Example 11 : Businessman A, established in the territory of application of the Tax, signed in 2020 with businessman B, established in Germany, with NIF: DE111111111, an agreement for the sale of goods on consignment, under which businessman B will deposit goods in the warehouse located in the territory of application of the Tax and managed by a third party , so that A may acquire them at a time after their arrival.

On March 1, 2021, B sends 10,000 units of good X from Germany to the warehouse managed by the third party, whose unit value is 1 euro. The goods arrive at the warehouse on March 3.

The warehouse address is C/XXX.

A will send the following record to the LRDOI:

Communication type: A0

Declaring key: A.

Block IDRecord declared:

Exercise:2021

Period: 03

Registration ID: 2021-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)

Type of operation : 09

Counterpart block:

IDtype:02

Id: DE111111111

Deposit block:

Warehouse address: In white

InfoExpeditionReception Block:

Value of goods: In white

EM departure: In white

EM arrival: In white

Expedition date: In white.

Arrival date: In white.

Quantity:10,000

Description: XXX Goods

The purchaser must register the following functional blocks with the declarant code “A”:

Record ID : exercise, period and a number assigned by the purchaser that allows the registration to be uniquely identified.
Type of operation : the key in the case of the acquisition of the merchandise is 10.
Initial Expedition : exercise, period and identification number assigned by the purchaser to the record of the initial receipt of the goods.
Final destination : The description and quantity of the goods, the date of operation, which will be the date on which the merchandise is withdrawn, the taxable base and the unit price must be recorded.

In addition, the purchaser will have to record the purchase in the Register of Invoices Received as an intra-community acquisition (see FAQ 4.4)

Example 12 : Businessman A from example 10 of FAQ 6.10, acquires 5,000 units of good X on April 1 at a unit price of 2 euros.

Businessman A will send two records: one to the LRDOI and another to the LRFR.

Record 1 submitted to LRDOI:

Communication type : A0

Declarant key : A

Block IDRecord declared:

Exercise:2021

Period: 04

Registration ID: 2021-02(The taxpayer will freely assign a number to each record sent that uniquely identifies it.)

Type of operation : 10

InitialIDExpinicial Block:

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial receipt of the goods (See example 1 of FAQ 6.10)

Block FinalDestinationReceiveExp :

Description of goods: Good XXXX

Quantity:5,000

Declared operation date: 01/04/2021.

IDtype:Blank

Id: In white

Tax base/value: 10,000

Unit price:2

Record 2.

The entrepreneur must register the AIB in the LFRR. (see FAQ 4.4).

The purchaser must register the following functional blocks with the declarant code “A”:

Record ID : exercise, period and a number assigned by the purchaser that allows the registration to be uniquely identified.
Type of operation : The code in the case of withdrawal of the goods by the seller is 11.
Initial Expedition : exercise, period and identification number assigned by the purchaser to the record of the initial receipt of the goods.
Final destination : The description and quantity of the goods, the date of operation, which will be the day on which the goods are returned, the value and the unit price must be recorded.

Example 13 : In example 10 of FAQ 6.10, on May 1, businessman B returns 2,000 units of good XXX to Germany.

Entrepreneur A will send the following record to the LRDOI:

Communication Type : A0

Declarant key : A

Block IDRecord declared :

Exercise:2021

Period: 05

Registration ID: 2021-03 (the taxpayer will freely assign a number to each record sent that uniquely identifies it.)

Type of operation : 11

InitialIDExp Block :

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial receipt of the goods (See example 1 of FAQ 6.10)

Block FinalDestinationReceiveExp :

Description of goods: Good XXXX

Amount: 2,000

Declared operation date: 01/05/2021.

IDtype:Blank

Id: In white

Tax base/value: 2,000

Unit price: 1

The purchaser must register the following functional blocks with the declarant code “A”:

Record ID : exercise, period and a number assigned by the purchaser that allows the registration to be uniquely identified.
Type of operation: the key in the case of destruction or disappearance is 12.
Initial Expedition : exercise, period and identification number assigned by the purchaser to the record of the initial receipt of the goods.
Final destination : The description and quantity of the goods, the date of operation, which will be the date on which the destruction or disappearance of the merchandise occurs or is discovered, the taxable base and the unit price must be recorded.

Example 14 : In example 10 of FAQ 6.10, on June 1, 3,000 units of good XXX disappear.

Entrepreneur A will send the following record to the LRDOI:

Communication Type : A0

Declarant key : A

Block IDRecord declared :

Exercise:2021

Period: 06

Registration ID: 2021-04 (the taxpayer will freely assign a number to each record sent that uniquely identifies it.)

Type of operation : 12

InitialIDExp Block :

Exercise:2021

Period:03

InitialExpId:2021-01

This block must match the IdregistroDeclarado of the record corresponding to the initial receipt of the goods (See example 1 of FAQ 6.10)

Block FinalDestinationReceiveExp :

Description of goods: Good XXXX

Amount: 3,000

Declared operation date: 01/06/2021.

IDtype: In white

Id: In white

Tax base/value: 3,000

Unit price: 1.

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Tax Agency: Frequently Asked Questions. General issues

Register book of specific Intra-Community operations

6.1. What transactions are included?

6,2. How do you record a transfer of assets under a sale of assets agreement?

6,3. When a transfer of goods has been made under a consignment sale agreement, how is the subsequent delivery of goods to the business to whom the goods are destined recorded?

6,4. Once a transfer of goods has been made within the framework of a consignment sale agreement, if within twelve months of the arrival of the goods the business to whom they are destined does not acquire them, is it necessary to send any registration to the LRDOI?

6,6. Once a transfer of goods has been made within the framework of an agreement for the sale of goods on consignment, if within twelve months following the arrival of the goods, they return to the Spanish territory where the tax is applied, is it necessary to send any registration to the LRDOI?

6,7. Once a transfer of goods has been carried out within the framework of an agreement for the sale of goods on consignment, if within the period of twelve months following the arrival of the goods, they are sent to another country (EU or not), is it Do I need to send any records to the LRDOI?

6,8. Once a transfer of goods has been made within the framework of a consignment sale agreement, if within twelve months of the arrival of the goods, they are sold to a business with whom there is no consignment sale agreement, is it necessary to send any registration to the LRDOI?

6,9. Once a transfer of goods has been made under a consignment sale agreement, if within twelve months of the arrival of the goods, they are destroyed, lost or stolen, is it necessary to send any record to the LRDOI?

6.10. How is the receipt of goods recorded under a consignment sale agreement?

6.11. Once goods have been received within the framework of a consignment sale agreement, how is the subsequent acquisition of the goods by the business owner to whom they are intended recorded?

6.12. Once goods have been received under a consignment sale agreement, how is the removal of goods from the buyer's warehouse by the seller recorded?

6.13. Once goods have been received under a consignment sale agreement, how is the destruction or disappearance of goods from the buyer's warehouse recorded?