Remote sales of imported goods not exceeding 150 euros
We must distinguish whether the import takes place in the Member State of end-use of the goods or in a different Member State.
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If the Member State of import is the Member State of end-use of the goods:
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Place of realization of the distance sale:
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When the import regime is applied (
IOSS ): The distance sale shall be located in the Member State where the transport ends, in this case the Member State of import. -
When the import regime does not apply (
IOSS ): Distance selling will not be localised in the European Union.
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Import:
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When the import regime ( IOSS ) applies: the import will be exempt.
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When the import regime does not apply (IOSS): the import will not be exempt and must be paid VAT corresponding at the time of import.
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If the Member State of import is different from the Member State of end-use of the goods:
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Place of realization of the distance sale:
Distance selling will be located in the Member State where transport to the customer ends.
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Import:
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When the import regime is applied (
IOSS ): the import will be exempt. -
When the import regime does not apply (
IOSS ): importation will not be exempt and the corresponding VAT must be paid at the time of importation.
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