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V2313-21 16 August 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas a distancia intracomunitarias

Intra-Community distance sales of goods and services must be taxed in the country of destination once the €10,000 threshold is exceeded

A company selling products online has requested clarification on whether it must register in every EU country where it operates and how to declare sales. The DGT has ruled that the company may continue to pay tax in Spain until it reaches a global threshold of €10,000, after which it must tax sales in the country of destination.

The question raised

1. Si, a efectos del Impuesto sobre el Valor Añadido, tiene que darse de alta en cada uno de los Estados miembros de la Unión Europea en los que vende productos.

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