Consignment purchases

For consignment purchases at the receipt of goods, the consignor should issue an invoice containing the nature of the transaction and highlight the ICMS and IPI included within the NF-e. The consignee accounts for the received invoice, crediting the tax amount when allowed. If there is a price adjustment relating to the commercial consignment delivery, the consignor then issues a supplementary invoice.

Brazil specifics

This list shows the scenarios for consignment purchases:

  • Receipt of goods under commercial consignment
  • Price adjustment relating to the commercial consignment delivery
  • Sale of goods sent as a commercial consignment
  • Return of goods sent on commercial consignment