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VAT practical manual 2021.

Remote sales of imported goods with the intervention of an electronic interface

When a businessman or professional facilitates, through an electronic interface, the remote sale of imported goods whose value does not exceed 150 euros, it will be understood that he or she has received and delivered the goods.

For these purposes, the transportation of the goods will be linked to the delivery made by the businessman or professional who owns the electronic interface.

In these cases there are two deliveries of goods:

  1. The delivery of the supplier to the businessman or professional owner of the electronic interface that will be located outside the Community and therefore will not be subject to VAT .

  2. The delivery made by the businessman or professional owner of the electronic interface to which the rules established for the location of distance sales of imported goods will be applicable.