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A company based in the Canary Islands has requested clarification regarding the place of supply for its cosmetic sales following the importation of goods and the process for recovering input VAT. The DGT clarifies that distance sales to end consumers are taxed in the destination country and that the refund of input VAT must be requested through the general procedure.
Question raised 1. Place of supply of cosmetic product sales for Value Added Tax purposes.
Intra-Community distance sales of goods to final consumers are taxed in the Member State of destination from the first sale. For deliveries to businesses, the transaction may be an intra-Community supply, an export, or an exempt intra-Community supply. The company must request the refund of input VAT through the general procedure under Article 115 of Law 37/1992, as it does not meet the requirements of Article 119.
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