A statement on Sevilla's website revealed the 20-year-old failed to report for training on Tuesday, and he has said another club is willing to pay his €20 million release clause.
It has been widely reported that the club in question is Monaco, with the big-spending Ligue 1 outfit having already splashed the cash to lure Radamel Falcao, James Rodriguez and Joao Moutinho.
"French midfielder Geoffrey Kondogbia is already history at Sevilla FC," the Spanish side said.
Kondogbia played 31 La Liga games for Sevilla last season after switching from French club Lens.
Monaco's spending has prompted complaints from their Ligue 1 rivals in recent months.
As they are based in the tax haven of Monte Carlo, Monaco - who were acquired by Russian businessman Dmitry Rybolovlev in 2011 - can pay their stars huge, tax-exempt salaries, which their domestic rivals cannot match.
There is the prospect France could pass a new tax rate on incomes over €1 million of 75 per cent, greatly reducing the bargaining power of the other 19 clubs in Ligue 1.
But the French league has now ruled Monaco must relocate their headquarters to France by June 2014, making them subject to the same tax conditions as their rivals.
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