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VAT practical manual 2022.

Subject

Distance sales of imported goods are considered to be deliveries of goods dispatched or transported by the seller, directly or indirectly, or on his behalf, from a third country or territory to a customer located in a Member State, provided that the following conditions are met:

  1. That the recipients are the persons whose intra-community acquisitions of goods are not subject to tax under the provisions of article 14 of the LIVA , or any other person who does not have the status of a businessman or professional acting as such.

  2. That the goods subject to said deliveries are different from new means of transport or goods subject to installation or assembly.