uas122

Hello, we are a UK VAT-registered business. We are going to send our goods as consignment stock to a German retail store. The goods will remain in our ownership until sold by that German store to a retail customer in Germany. We will receive a sales report from the German store monthly and on the basis of that sales report will invoice the German store for the goods sold. The contract is for 6 months and at the end of 6 months all unsold goods will be returned back to us in the UK. 1. Should we obtain proof of export/full customs declaration when we send goods to Germany to support further zero rate if and when the goods will be sold? Technically the goods remain our own stock when crossing the border. 2. Will 3 months time limit apply for zero rate if the goods are sold in say 5 months after they left the UK? 3. Do we have to incur import VAT on returning our unsold goods when they are sent back to the UK? Thanks in advance