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V0870-18 ·28 March 2018 ·consulta-vinculante Medium impact
Tax

No VAT applies to toy sales if the Chinese supplier ships directly to the end customer

A professional consulted regarding the VAT treatment of an online toy sales activity where the Chinese supplier ships products directly to the customer. The DGT ruled that these operations are not subject to VAT and that the end customer is considered the importer.

In 6 key points

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2018-03-28PublishedPublished 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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