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VAT practical manual 2021.

Subject

Intra-Community distance sales are considered to be deliveries of goods dispatched or transported by the seller, directly or indirectly, or on his own account, from a Member State other than that of arrival of the shipment or of transportation to the customer, when the following conditions are met:

  1. That the recipients are the persons whose intra-community acquisitions of goods are not subject to the tax by virtue of the provisions of article 14 of the LIVA or any other person who does not have the status of businessman. or professional acting as such.

  2. That the goods subject to said deliveries are different from new means of transport or goods subject to installation or assembly.

Intra-community distance sales include , therefore, deliveries of goods to the following recipients:

  1. Individuals or end consumers.

  2. Corporate persons that do not act as business persons or professionals.

  3. Taxable subjects covered by the special regime for agriculture, livestock and fishing.

  4. Taxable persons who exclusively carry out operations that do not give the right to deduct.

As regards goods, intra-community distance sales include all types of goods, except:

  1. In any case, it excludes new means of transport and goods to be installed or assembled.

  2. Sales under the special regime for used goods in the Member State in which the transport begins are excluded, which will be taxed in this Member State in accordance with the regulations governing this regime.

Regarding transport , the supplier will be considered to have intervened indirectly in the following cases:

  1. When you contract the expedition or transportation of the goods to a third party to deliver them to the client.

  2. When a third party is responsible for the transportation of the goods, but the supplier assumes all or part of the responsibility for the physical delivery of the goods to the customer.

  3. When the supplier invoices and charges the customer for transportation.

  4. When the supplier contributes by any means to the delivery services of a third party to the customer, puts the customer and a third party in contact or otherwise provides a third party with the information necessary for the delivery of the goods to the consumer.

On the contrary, the goods will not be considered to have been dispatched or transported by the supplier or on his own account, when the customer transports the goods himself. goods or when the customer organizes the delivery of the goods with a third party and the supplier does not intervene directly or indirectly to organize or contribute to organizing the dispatch or transport of said goods.