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What is the time limit for the goods remaining in a consignment warehouse?

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I have an urgent question as I need to respond to my boss this afternoon. My understanding is that Article 12a of the Polish VAT law covers call off goods in a consignment warehouse and that VAT registration is not required by the supplier as long as the goods are not for resale by the Polish customer. If the Polish customer is to resell the goods, can you confirm that VAT registration is still required for the non resident supplier even though the VAT due in Poland will be accounted for by the customer applying the reverse charge.  As far as I can see the registration would be required to account for the acquisition of the goods in Poland and Intrastat declarations. Thanks for your help. Is there any time limit for the goods remaining in a consignment warehouse in order for the simplification in Article 12a to apply ?

 

Answer: The time limit for the goods remaining in a consignment warehouse is 24 months.