Back to index
V2140-18 18 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Purchasing goods from a foreign supplier without intra-Community transport constitutes an intra-Community delivery subject to VAT

A professional inquired whether purchasing cosmetic products from an Italian entity, with an invoice mentioning the reverse charge mechanism, constituted an intra-Community acquisition. The DGT ruled that, as there was no transport from another Member State to make the goods available, it is considered an intra-Community delivery subject to VAT in Spain.

The question raised

Question posed: Whether the operation and the invoice received by the consultant comply with the Value Added Tax regulations or, conversely, whether it constitutes an intra-Community acquisition of goods.

The DGT's ruling

For an intra-Community acquisition to exist, there must be a transport of goods from one Member State to another. If the goods are already in the national territory at the time they are made available, the operation is a domestic supply subject to VAT. In this case, as the supplier is not established in Spain, the status of taxable person falls upon the acquirer through the reverse charge mechanism. The invoice received is correct in including the mention of reverse charge.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Book a meeting Write to the firm
Email
Contact