Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense.
The Danish tax authorities have confirmed that a customer purchasing goods on consignment must deduct VAT at the time the invoice is issued. Where the supplier is not VAT registered and the consignment is part of an intra-Community movement of goods, the right to deduct arises when the goods arrive to Denmark.
Consignment stock simplifications allow the supplier to avoid a VAT registration when moving stock into a country for a subsequent supply to local clients. The conditions for the simplification to apply, however, change significantly from one country to another. Some jurisdictions require a written agreement between supplier and customer, other countries oblige the supplier to get an authorization from the tax authorities and some jurisdictions limit the time in which the goods can remain in consignment. Marosa will be happy to assist you providing the conditions applicable on consignment stock simplifications in all European countries.