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VAT Directive Modification: Entrepreneurs facilitating certain sales through the use of electronic interfaces, applicable from 1 January 2021

Directiva (UE) 2019/1995 del Consejo de 21 de noviembre de 2019

por la que se modifica la Directiva 2006/112/CE en lo que respecta a las disposiciones relativas a las ventas a distancia de bienes y a ciertas entregas nacionales de bienes.

Council Directive ( EU ) 2017/ 2455 of December 5, 2017, amended Directive 2006/112/ EC to establish that a entrepreneur who facilitates certain sales through the use of electronic interfaces (online marketplace, platform, portal or similar means) has himself received and delivered the goods. Specifically, it will be applied in:

  • Distance sales of imported goods in shipments with an intrinsic value that does not exceed €150.

  • Delivery of goods within the Community by entrepreneurs not established in the Community to individuals.

There are therefore two deliveries: that made by the supplier of the goods to the businessman who facilitates the sale through the electronic interface and the delivery carried out by the latter to the individual.

Council Directive ( EU ) 2019/1995 of 21 November 2019, with effect from 1 January 2021 clarifies the following aspects:

  • The transportation of the goods will be attributed to the delivery made by the businessman who facilitates the sale through the electronic interface to the individual.

  • The accrual of the delivery made by the supplier and that carried out by the businessman who facilitates the sale through the electronic interface occurs, in both cases, at the time the payment has been accepted.

  • The delivery made by the supplier will be exempt from VAT , although the right to deduct the VAT borne in the purchase or import of the goods delivered. To do this, it must be registered in the Member State of acquisition or import.

  • The entrepreneur who facilitates the sale of goods through the electronic interface to individuals may apply the single window ( MOSS ) to deliveries within the same Member State.