Consignment stock

The consignment store is a warehouse of a supplier or service provider, which is located near the customer ( buyer ). The goods will remain as long as the property of the supplier until the customer removes them from the camp. It was not until the time of taking delivery takes place as the basis for invoicing. See also: Consignment. Legally, it is in Germany at Konsignationslagervertrag to a storage contract in accordance with § 467 HGB buy legal elements.

Benefits

For the customer

• Since the material has been quality tested and is available at any time in the agreed amount, there is maximum security of supply.
• The result is only a small processing fee, because the calculation is carried out frequently on a monthly basis (based on the sampling conditions ).
• Since the material is calculated after removal from storage, reduces the capital.

For the depositor

• For long-term supply relationships, the seller ( consignor ) the customer binds indirectly, since the latter is more likely to choose the transaction costs poor way of taking, instead of ordering from a different provider.
• Often the consignment stock is not only close to the customers, but in the rooms of the customers themselves in this case dispensed with for the depositor usually Storage costs. Since he still owns, it is protected in the insolvency of the buyer typically.

There are a supplier and consignment stores in different countries of the EU, the conditions must be observed: While Germany uses the standard method used eg Austria, the more stringent procedures must be guaranteed for the following:

• The supplier must have its own tax identification number in Austria.
• In the warehouse filling an invoice with the VAT expulsion of the supplier of the country is created.
• In the bearing removal a bill with Austrian VAT expulsion is created.

Supplier Logistics Center ( LLZ )

The supplier logistics center is a collaboration of several consignment stores suppliers in close proximity to a major customer. The storage capacity will remain here until the swap / delivery to the customer property of the supplier. The meaning of a LLZ is the " single bearing principle " with a short and safe connection to the customer. For suppliers, the possible advantage is the saving of costs and storage space. In particular, automakers were able to prevail because of their strong market position LLZ with storage rentals. Other EU countries use different methods.

Demarcation

Consignment stores are distinguished from Commission camps. While consignment stores the supplier the bearing for the user (customer ) leads, the Commission camp is run by an agent ( commission agent ), the product is provided by a supplier are available, which is intended for sale to third parties ( commission business).