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A company engaged in dropshipping has requested clarification on how to locate sales to retailers in other countries and whether it can apply VAT exemptions or the distance selling rules. The DGT clarifies that sales to retailers do not fall under the distance selling regime and that exemption depends on the identification of the purchaser and proof of transport.
Cuestión planteada Lugar de realización de las operaciones de venta de la entidad consultante, posibilidad de aplicar algún supuesto de exención, justificación documental de los requisitos exigidos para aplicar, en su caso, la exención correspondiente así como la posibilidad de aplicar el régimen de ventas a distancia. Se cuestiona por último por el derecho a deducir las cuotas soportadas en la adquisición de las mercancías transmitidas utilizando esta modalidad.
Las operaciones son entregas de bienes al minorista, independientemente de dónde se envíe la mercancía. No aplica el régimen de ventas a distancia porque los destinatarios son empresarios. Las entregas a otros Estados miembros están exentas si el minorista tiene un NIF-IVA de otro Estado miembro y se justifica el transporte efectivo. Para envíos fuera de la Comunidad, la exención requiere que el transmitente o el adquirente realicen la expedición y se cumplan los requisitos aduaneros.
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