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V0509-22 14 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas a distancia intracomunitarias

One-Stop Shop (OSS) scheme is optional for intra-EU distance sales after exceeding the €10,000 threshold

A company conducting distance sales of imported and EU goods from establishments in several Member States asks whether it can opt for special e-commerce schemes. The DGT rules that the Union scheme is optional and that, if not used, VAT must be paid in each Member State of destination.

The question raised

Possibility of opting for the special Value Added Tax schemes for e-commerce, specifically, the Union scheme and the Import scheme.

The DGT's ruling

The Union scheme (OSS) is optional and may be used when the threshold of 10,000 euros in intra-Community distance sales is exceeded or when taxation at destination is opted for. To subscribe, registration with the tax census via form 035 is required and quarterly self-assessments must be submitted. Regarding imports of goods valued at less than 150 euros, if the import scheme (IOSS) is not opted for, the postal operator shall collect the tax from the recipient.

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