Sale of the goods to a person other than the initial or replacement consignee

Where, within twelve months of the arrival of the goods in the Member State of destination under a consignment sale agreement, the goods are acquired by a person other than the initial recipient or the substitute, this will be an operation equivalent to a supply of goods for consideration in the territory of application of the Tax.

From the reverse perspective, 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 the period of 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 acquired by a person other than the initial recipient or the substitute, an intra-Community acquisition of goods will occur in the territory of application of the Tax.