Remote sales of imported goods not 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:

      • Where the import regime applies (IOSS): the distance selling shall be located in the Member State where the transport ends, in this case the Member State of importation.

      • Where the import regime does not apply (IOSS): distance selling shall not be located in the European Union.

   2. Imports:

      • Where the import regime applies (IOSS):the import will be exempted.

      • Where the import regime does not apply (IOSS):the import is not exempted and the relevant 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.

   2. Imports:

      • Where the import regime applies (IOSS): the import will be exempted.

      • Where the import regime does not apply (IOSS):the import is not exempted and the relevant VAT must be paid at the time of import.