Consignment sales

A purchaser of goods only pays the seller when the purchaser has resold the goods; until that point the seller remains the legal owner of the goods until they are paid for.

The consignment should be shown on the invoice issued by consignor. Similarly, when the consignee sells the merchandise an invoice containing the sale of goods received on consignment expression should be included.

Brazil specifics

This list shows the types of consignment sales:

  • Price adjustment
  • Sale of merchandise
  • Consignment goods return