Shipment of goods to another country

Within this section, both the return of goods to the state from which they were initially transferred and shipments to other member states other than or to destinations outside the EU are included.

As regards returns , when within twelve months following the arrival of the goods in the Member State of destination under an agreement for the sale of goods on consignment, the goods are returned to the territory of application of the Tax, an operation assimilated to a supply of goods for consideration will not occur, provided that the return is entered in the register of certain intra-Community operations and is included in the summary declaration of intra-Community operations.

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 on consignment, when within twelve months following the arrival of the goods in said territory within the framework of an agreement for the sale of goods on consignment, they are returned to said Member State, an intra-Community acquisition of goods will not occur in the territory of application of the Tax.

In the case of shipments to other member states or to destinations outside the EU, when within 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 shipped to a country other than the territory of application of the Tax, an operation assimilated to a delivery of goods for consideration will occur in the territory of application of the Tax.

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 on consignment, when within twelve months following the arrival of the goods in said territory within the framework of an agreement for the sale of goods on consignment, the goods are dispatched to a country other than said Member State, an intra-Community acquisition of goods will occur in the territory of application of the Tax.