Intra-EU remote sales

With regard to distance sales , it is worth highlighting the modifications introduced with effect from 1 July 2021 by article 10 of Royal Decree-Law 7/2021, of 27 April, and Royal Decree 424/2021, of 15 June, in the taxation of deliveries of goods, generally contracted via the Internet, to final consumers made by suppliers established outside the European Union or in Member States other than that of consumption.

The main modifications introduced as of July 1, 2021 are the following:

The amendment to the Community distance sales regime by creating a new category of supply of goods, intra-Community distance sales. The new regime involves taxation at destination of intra-Community sales to individuals, except those made by micro-enterprises established in a single Member State that occasionally make intra-Community sales to individuals in other Member States, which will be taxed in the Member State of establishment up to reach the limit of 10,000 euros ( VAT excluded) and in the Member State of consumption once the previous limit has been exceeded, with the possibility of opting for taxation at destination without having exceeded the limit.

The limit of 10,000 euros will not apply when intra-Community distance sales of goods are made, in whole or in part, from a Member State other than that of establishment.
The implementation of a special regime of a similar nature to the Community distance sales regime for the sales of goods imported from third countries or territories, which incorporates an exemption on the importation of those goods for which the taxable person is covered by the new import regime that is created.
The VAT exemption on imports for goods of low value is eliminated.
The involvement of digital platforms in the collection of VAT accrued on certain distance sales of imported goods and sales located in the within the Community. To this end, the necessary modifications are introduced to consider them as taxable persons in certain operations in which they intervene, in which it will be considered that they receive the goods from the supplier and deliver them to the final consumer. In order to avoid double taxation, the supplier's delivery to the platform will be exempt and will give the right to deduct.
The unification of the ## limit determining the taxation at destination of intra-Community distance sales and telecommunications, radio or television broadcasting services and services provided electronically carried out or provided by micro-enterprises established in a single Member State.

The above modifications are completed with the extension, with effect from 1 July 2021, of the one-stop shop regimes, by replacing the special regimes applicable to telecommunications, broadcasting or television services and those provided electronically, with the following:

The external regime of the Union, applicable to services provided by entrepreneurs or professionals not established in the Community to recipients who do not have the status of entrepreneurs or professionals acting as such.
The Union regime, applicable to services provided by entrepreneurs or professionals established in the Community but not in the Member State of consumption, to recipients who are not entrepreneurs or professionals acting as such, to intra-Community distance sales of goods and to internal supplies of goods made under the conditions provided for in Article 8a. b) of the VAT Law.
The import regime, applicable to distance sales of goods imported from third countries or territories.

As a result of the above changes, the “Mini One-Stop Shop” is now called “One-Stop Shop” (OSS) and the “Import One-Stop Shop” (IOSS) is created, being included in the one-stop shop as of July 1, 2021, in addition to telecommunications, broadcasting or television services and those provided electronically to end consumers, the following operations:

Intra-Community distance sales of goods.
Distance sales of imported goods.
All services provided to end consumers by entrepreneurs or professionals not established in the Community.
All services provided to final consumers by entrepreneurs or professionals established in the Community but not in the Member State of consumption.
Deliveries of goods located within the Community whose taxable subject is an electronic interface in accordance with the provisions of 8.bis.b) of the VAT Law .

The new regimes are completed with the introduction of a special modality for the declaration and payment of imports made by those entrepreneurs or professionals who , fulfilling certain requirements and having the right to benefit from the import regime, do not benefit from it.