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V0167-22 3 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas a distancia intracomunitarias

Intra-Community distance sales of goods are taxed at destination once the €10,000 threshold is exceeded

A company selling sporting goods online to end consumers within the EU seeks clarification on the applicable tax rate and the treatment of transport costs. The DGT clarifies that if the €10,000 threshold is not exceeded, taxation may occur at the place of origin; however, once exceeded, taxation must be applied in the country of destination.

The question raised

1.- To indicate the applicable tax rate for Value Added Tax in accordance with the new regulations on electronic commerce applicable.

The DGT's ruling

Until a global threshold of 10,000 euros in intra-Community distance sales and electronic services is reached, the seller may be taxed in the Member State of origin. Once this limit is exceeded, taxation shall take place in the Member State of destination of the goods. Transport costs invoiced to the customer form part of the taxable base of the supply of goods subject to tax in the country of destination.

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