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Belgian consignment and call-off stock

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Belgian consignment and call-off stock

Under a consignment stock arrangement, the supplier (consignor) places the goods at the disposal of the buyer (consignee), who purchases and ´flash sells´ the goods as soon as he finds a client.

Where consignment stock happens as part of an international trade agreement, the supplier is often required to register for VAT in the country of the customer. However, some countries allow a simplification where the supplier does not register and the customer reports an intra-Community acquisition when he retrieves the goods from the warehouse. This simplification only applies where both the supplier and customer are established in the European Union.

Belgium introduced a consignment stock and call-off stock simplification (no difference between consignment and call-off stock in Belgian law) for intra-Community trade within the EU. The conditions for this simplification to apply are:

  • The stock must be kept under control of the consignee either in its own premises or a warehouse designated by him.
  • Separate VAT books are required for all movements under the consignment stock simplification.
  • The consignor is not established nor VAT registered in Belgium and the consignee is a taxable person with a Belgian VAT number.
  • There is no time limit in which the goods can stay in consignment. 
  • An intra-Community acquisition is reported by the consignee at the time the goods arrive to Belgium. At that time, a pro-forma invoice must be issued by the consignor making reference to the notice issued by the authorities about EU consignment stock.
  • Regarding VAT reporting obligations, the consignor reports the sale in the ESL of its home country. The consignee reports an intra-Community acquisition in Belgium followed by a domestic sale to the final client.

More information is available (in Dutch and French) in the notice published by the Belgian authorities about intra-Community consignment stock and other obligations of non-established companies in Belgium.