Skip to content
V0873-21 ·13 April 2021 ·consulta-vinculante Medium impact
Tax

Distance selling rules apply to the sale of still wine to private individuals in Germany

A Spanish company selling still wine to private individuals in Germany has requested clarification on the procedure for intra-Community deliveries. The Directorate General for Taxes (DGT) has ruled that, as these are sales to private individuals and the seller is responsible for transporting the products, the distance selling scheme must be applied.

In 6 key points

How it affects those involved

Companies exporting still wine to private consumers in other EU Member States must ensure compliance with distance selling regulations rather than intra-Community supply rules if they manage the transport.

Lifecycle

2021-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact