Konsygnacja towarów w transakcjach handlu zagranicznego

Consignment goods are those delivered by a foreign trader to storage facilities of a company located in another country. The goods remain in the seller’s ownership as long as they have not been required or sold. The transfer of goods from one EU member state to another can be made either to call-off stock or consignment stock. The article explores the differences between these two stocks on the basis of business logistics and the associated VAT procedures.