Skip to content
V2406-22 ·18 November 2022 ·consulta-vinculante Medium impact
Tax

Postal operators may collect VAT on low-value imports if the seller does not use IOSS

An individual enquired whether it was correct for a postal operator to demand VAT and customs charges upon receiving a book purchased from the United Kingdom. The DGT ruled that if the seller has not opted into the Import One-Stop Shop (IOSS) scheme, the postal operator may apply a special procedure to collect the tax.

In 6 key points

Lifecycle

2022-11-18PublishedPublished 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