The entry into force of the new Community framework for stock recall agreements is currently scheduled for 1 January 2020, when Member States will be required to transpose the above-mentioned new legislation into their national legislation. Therefore, the sale of the goods, the object of the contract for the sale of the stocks is considered a VAT objective, which creates the obligation for the seller/depositor to issue the corresponding sales invoice: Consignment stock is stock legal owned by one party, but held by another, meaning that the risk and rewards regarding the said stock remains with the first party while the second party is responsible for distribution or retail operations.   From an Italian point of view, the relationships between stocks and stock recalls therefore have the same characteristics and function in the same way, so that these terms can be used as synonyms. Therefore, maintaining a deposit abroad as part of the “Consignment Stock” does not in itself constitute a stable organization of the seller/depositor, unless the seller/depositor does not carry out additional activities within the contribution than those mentioned above (e.g. B sales promotion, order request, direct sales to local customers, provision of after-sales service or after-sales maintenance services). The article sets out the rules of civil law relating to the relations between the Stock Cosignment as well as the administrative and tax formalities that the Italian company must complete in order to establish and manage this relationship, both with the Community counterparties and with the counterparties of third countries, in compliance with the Italian and Community legislation in force. The VAT compliance and formalities that must be put in place for the management of a record/stock relationship with a customer/custodian within the EU differ depending on whether the inventory enforcement agreement is a trading system widely used in international business practices. by which the seller/custodian sends mobile objects (finished products, semi-finished products, components or raw materials) to a warehouse of the customer/custodian(s). The goods shipped and delivered to the customer/custodian remain the property of the seller/custodian until the customer/custodian removes them from deposit for his production or business purposes. . . .