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V0026-18 ·10 January 2018 ·consulta-vinculante Medium impact
Tax

No special regime exists for settling VAT on distance sales of goods in a single Member State

A company selling mobile phone accessories online to consumers across several Member States asks whether a mechanism similar to MOSS exists to settle VAT in a single country once sales thresholds are exceeded. The DGT responds that, for the supply of goods, there is currently no regime that allows for registration and payment in a single Member State.

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2018-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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