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A Spanish company selling furniture online to private individuals in France has requested clarification on where these sales should be taxed and whether the buyer's Tax Identification Number (NIF) must be included. The Directorate General for Taxes (DGT) ruled that these sales are taxable in Spain until the €100,000 threshold set in France is exceeded, and that including the individual's NIF is not required.
Cuestión planteada Requisitos de las facturas (NIF). Lugar de realización.Tipo de gravamen
Las ventas de muebles a particulares residentes en Francia realizadas por un empresario español tributan en España hasta alcanzar el límite de 100.000 euros establecido en Francia. A partir de esa cuantía, tributan en Francia según sus normas. Los empresarios pueden optar por tributar en Francia desde el inicio si justifican que las entregas se declaran en dicho Estado. No es necesario incluir el NIF del destinatario cuando este es un particular no empresario o profesional.
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