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Practical VAT manual 2023.

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 goods are already within the Community and we must analyze two deliveries of goods:

  1. The delivery made to the owner of the interface:

    will be located in the Member State where the goods were originally located. This delivery will be exempt .

  2. The delivery made by the owner of the interface:

    • If the customer is located in the same State in which 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 apply.