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Practical Handbook VAT 2021

Remote sales of imported goods exceeding 150 euros

We must distinguish whether the importation takes place in the Member State of final destination of the goods or in a different Member State.

  1. If the Member State of import is the Member State of final destination of the goods:

    1. Place where distance selling takes place:

      Distance selling shall not be subject to distance selling in the European Union.

    2. Imports:

      The import will not be exempted and the corresponding VAT must be paid at the time of import.

  2. If the Member State of import is different from the Member State of final destination of the goods:

    1. Place where distance selling takes place:

      Distance selling shall be located in the Member State where the transport to the customer ends and cannot be included in the import regime (IOSS).

    2. Imports.

      The import will not be exempted and the corresponding VAT must be paid at the time of import.