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V2132-22 ·11 October 2022 ·consulta-vinculante Medium impact
Tax

Intra-Community distance sales must not be included in boxes 123 or 124 of Form 303 unless using the One-Stop Shop scheme

A company making distance sales to final consumers in other EU Member States asks whether it should declare its sales in Italy in boxes 123 or 124 of Form 303. The DGT rules that these boxes are only to be used if the taxpayer has opted for the special One-Stop Shop (OSS/IOSS) schemes.

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2022-10-11PublishedPublished 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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