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Practical Handbook VAT 2021

Sales of goods located within the EU involving an electronic interface

Where a trader or professional facilitates through an electronic interface the delivery of goods within the Community by traders or professionals who are not established in the Community and whose recipients are not traders or professionals, the holder of the interface shall be deemed to have received and delivered the goods.

Unlike in the previous section, the goods are already within the Community and we have to analyse two deliveries of goods:

  1. The handover to the interface holder:

    It will be located at Member State in which the goods were originally located.This delivery will be exempt.

  2. Delivery by the interface holder:

    • If the customer is located in the same Member State where the goods were originally located, the supply shall be located in that Member State.

    • If the goods are dispatched to a different Member State, the rules on localisation of intra-Community distance sales apply.