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Practical manual VAT 2024.

Subject

Intra-Community distance sales are considered to be deliveries of goods dispatched or transported by the seller, directly or indirectly, or on his behalf, from a Member State other than that of arrival of the dispatch or transport to the customer, when 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.

Intra-Community distance sales include , therefore deliveries of goods to the following recipients:

  1. Individuals or end consumers.

  2. Corporate persons that do not act as business persons or professionals.

  3. Taxpayers covered by the special regime for agriculture, livestock and fishing.

  4. Taxpayers who exclusively carry out operations that do not give the right to deduct.

As regards goods, intra-Community distance sales include all types of goods, except:

  1. In all cases, it excludes new means of transport and goods subject to installation or assembly.

  2. Sales under the special regime for used goods in the Member State in which the transport begins are excluded, as they will be taxed in this Member State in accordance with the rules governing this regime.

As regards transport , the supplier will be considered to have intervened indirectly in the following cases:

  1. When you contract the shipping or transportation of goods to a third party for delivery to the customer.

  2. When a third party is responsible for transporting the goods, but the supplier assumes all or part of the responsibility for the physical delivery of the goods to the customer.

  3. When the supplier invoices and charges the customer for transportation.

  4. Where the Supplier contributes in any way to the delivery services of a third party to the Customer, puts the Customer and a third party in contact or otherwise provides a third party with the information necessary for the delivery of the goods to the Consumer.

On the contrary, the goods will not be considered to have been dispatched or transported by the supplier or on its behalf, when the customer transports the goods itself or when the customer organizes the delivery of the goods with a third party and the supplier does not intervene directly or indirectly to organize or contribute to organizing the dispatch or transport of said goods.