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V1134-22 20 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Sale of goods to a national customer with destination in another EU member state is not an intracommunity delivery if no foreign VAT ID is provided

A Spanish company sells goods to a national customer who requests direct delivery to a customer in Portugal. The DGT determines that if the national customer does not provide a foreign VAT ID, the transaction is an internal sale subject to VAT and not an intracommunity delivery.

The question raised

Taxation of the sale between A and B for Value Added Tax purposes and whether the same must be reported in the recapitulative statement of intra-Community operations (Form 349).

The DGT's ruling

The delivery of goods to a customer established in Spanish territory is not an intra-Community delivery if the customer does not provide a VAT identification number from another Member State. In this case, the transport is not linked to the first delivery, therefore the operation is a delivery subject to VAT in Spain. As it is not an intra-Community operation, it must not be included in Form 349.

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