In the application for an individual ruling, the company indicated that it stores its products in a warehouse rented from a contractor, who may at any time collect these goods from the premises intended for storage. At the time of downloading the products, in accordance with the contract, a contract for the sale of goods is concluded between the parties for a previously agreed price. At least once a week, the contractor is obliged to provide the company with reports containing detailed information on the type and quantity of products taken from the warehouse, as well as the time of acquiring them. On this basis, the company issues collective invoices for him.
Source Deloitte
