Konsignationslager

Konsignationslager, or consignment stock warehouse, is a logistics arrangement in which goods are placed in a warehouse or distribution site to be made available for sale or use by a consignee, while legal ownership remains with the consignor until specific events occur, typically the sale of the goods or their return. The arrangement aims to balance inventory presence and cash flow between suppliers and buyers.

In practice, goods are delivered to the consignee’s location or a third-party warehouse and are stored for potential sale. The consignee bears custody and handling responsibilities but does not usually take ownership or recognize revenue until the products are sold or otherwise used. Payment terms are defined by contract, often with the consignee paying the consignor after a sale or upon agreed milestones.

Accounting and taxation treatment vary by jurisdiction but commonly involve ownership staying with the consignor for balance sheet purposes until sale. Inventory may be recorded as consignor’s asset, while the consignee may reflect the stock as a liability or as inventory only upon sale, depending on local standards. VAT or sales tax implications can defer tax recognition until the point of sale. Risks include obsolescence, damage, and complex inventory reconciliation.

Benefits of Konsignationslager include reduced working capital needs for retailers, faster shelf availability, and expanded distribution for suppliers. Disadvantages include more intricate inventory management, potential double counting in accounting, and compliance requirements. The model is widely used in sectors such as consumer goods, automotive parts, and fashion, often coupled with vendor-managed inventory practices.