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V3304-17 ·28 December 2017 ·consulta-vinculante Medium impact
Tax

Online B2C sales to other Member States are taxed in Spain until country-specific thresholds are reached

A Spanish company selling clothing online to private consumers in France and Belgium seeks clarification on where VAT should be paid. The DGT clarifies that VAT must be paid in Spain until the established thresholds in each destination country are met, and outlines how to request a refund for amounts unduly paid in Spain.

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2017-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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