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V2649-22 27 December 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

VAT treatment on sales to Portugal via logistics operator and potential consignment agreements

A pastry company seeks clarification on the VAT treatment when sending goods to a logistics operator in Portugal for subsequent distribution to end customers. The DGT analyses whether the operation constitutes an intra-Community supply or if it could fall under a consignment sale agreement.

The question raised

Question posed Treatment of the described operation for Value Added Tax purposes.

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