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V2622-17 13 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Online furniture sales to private individuals in France taxable in Spain until the €100,000 threshold is reached

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.

The question raised

Invoice requirements (TIN). Place of supply. Type of tax

The DGT's ruling

Sales of furniture to private individuals residing in France carried out by a Spanish entrepreneur are taxed in Spain until reaching the limit of 100,000 euros established in France. From that amount onwards, they are taxed in France according to its regulations. Entrepreneurs may opt to be taxed in France from the outset if they justify that the supplies are declared in said State. It is not necessary to include the Tax Identification Number of the recipient when they are a non-entrepreneurial or non-professional private individual.

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