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V3102-21 13 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas a distancia intracomunitarias

Taxable on intracommunity distance sales up to €10,000 origin threshold

A handbag trader under the equivalence surcharge regime asks about obligations regarding intracommunity distance sales and surcharge recovery. The DGT explains the €10,000 origin threshold and options under the Single Window Regime (OSS).

The question raised

1.- Tax obligations under Value Added Tax in accordance with the new regulations on electronic commerce applicable.

The DGT's ruling

Intra-Community distance sales of goods are considered to be made in the country of destination if the threshold of 10,000 euros is exceeded or if taxation at destination is opted for. The taxpayer may avail themselves of the One-Stop Shop (OSS) scheme to declare and pay the tax in each Member State. However, traders under the equivalence surcharge regime may not deduct the tax amount or the equivalence surcharge incurred.

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