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VAT practical manual 2021.

Intra-EU remote sales to persons whose intra-EU acquisitions are non-taxable

Supplies of goods dispatched from one Member State to another to legal persons who do not act as entrepreneurs or professionals, taxpayers covered by the special regime for agriculture, livestock and fishing or taxpayers who exclusively carry out operations that do not give the right to deduction, will be taxed as follows:

  1. New means of transport: They will be taxed in the Member State of destination as an intra-Community acquisition of goods and as an exempt intra-Community supply in the Member State of origin.

  2. Goods subject to special taxes: will be taxed in the destination Member State as a supply of goods.

  3. Goods covered by the special regime for used goods: They will be taxed in the Member State of origin in accordance with the rules governing that regime.

  4. Goods subject to installation or assembly: They will be taxed in the Member State of destination as a supply of goods excluded from the concept of intra-Community distance selling, and therefore from the one-stop shop system.

  5. For the remaining of the goods , it is necessary to distinguish whether the acquisition is subject to intra-community acquisition in the destination Member State or not:

    1. If the acquisition is subject to tax as an intra-Community acquisition because the limits of article 14 of the LIVA have been exceeded or the option provided for in the same article has been exercised, the operation will be taxed as an intra-Community acquisition in the Member State of destination and as an exempt intra-Community supply in the Member State of origin.

    2. If, on the other hand, the acquisition is not subject to tax as an intra-Community acquisition , the operation will be taxed according to the same criteria applicable to intra-Community distance sales to final consumers and will be eligible for inclusion in the single-window union regime.