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VAT practical manual 2021.

Sales of goods located within the EU involving an electronic interface

When a business or professional facilitates, through an electronic interface, the delivery of goods within the Community carried out by business or professionals not established in the Community and whose recipients do not have the status of business or professionals, the owner of the interface shall be deemed to have received and delivered the goods.

Unlike the previous section, the assets are already located within the Community and we must analyze two deliveries of assets:

  1. Delivery made to the owner of the interface:

    shall be located in the State in which the goods were initially located. This delivery will be exempt .

  2. Delivery made by the owner of the interface:

    • If the customer is located in the same State where the goods were initially located, delivery will be located in that Member State.

    • If the goods are dispatched to a different Member State , the rules on localization of intra-Community distance sales will apply.