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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.8.2 Who it applies to

Regime outside the Union (EUOSS):

Entrepreneurs or professionals not established in the Community who provide services to people who do not have the status of entrepreneur or professional, acting as such, and who are established in the Community, may benefit from this regime.

Even where such taxable person, despite not being established, is registered or required to register for VAT purposes in one of the Member States in relation to supplies other than business services to consumer, will be able to benefit from the regime outside the Union with regard to business-to-consumer services.

The special regime will apply to all services provided that must be understood to be carried out in the Community.

Union Regime (UOSS):

Entrepreneurs or professionals who carry out the operations covered by the regime may benefit from this regime, whether or not they may be established in the Community.

However, the operations that must be declared in the regime vary depending on whether or not the taxable person is established in the Community. In particular:

  1. Entrepreneurs or professionals established in the Community will include in the regime:

    • Provisions of services to people who do not have the status of businessman or professional acting as such, and who are established in the Community, but in a member state other than that of the businessman or professional covered by this special regime, provided that the services are located in a Member State in which the entrepreneur or professional is not established.

      If the supplies of services are located in the Member State of the employer's headquarters or in a State in which it is established for VAT purposes, those supplies must be declared in the corresponding country by the general VAT regime, not by the UOSS regime.

    • Intra-Community distance sales of goods, including those located in the Member State in which the taxable person is registered, as well as those located in another Member State in which he is established for the purposes of VAT .

      What is relevant is that these are distance sales, with transportation of the goods between two different States, the status of the businessman or professional being established in the place of arrival of the goods being irrelevant.

  2. Entrepreneurs or professionals not established in the Community may only declare intra-Community distance sales of goods under the Union regime.

    If they also provide services to final consumers in the Community, they may declare them through the external regime, but not in the Union regime.

  3. The electronic interfaces (established inside or outside the Community) that are considered passive subjects of supplies of goods by legal imperative, will include in the regime:

    • Intra-Community distance sales of goods involving when the seller of the goods is not established in the Community.

    • National deliveries of goods (without transport from one Member State to another) when the seller of the goods is not established in the Community.

    When the electronic interface also makes direct sales of own goods or services, it will also include them in the EU regime or in the EU foreign regime as applicable.

Import Regime (IOSS):

Entrepreneurs or professionals, established or not in the Community, who make distance sales of goods imported from third countries or territories in shipments whose intrinsic value does not exceed 150 euros may benefit from this regime, with the exception of products that are subject to of special taxes.