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Practical Handbook VAT 2021

Intra-EU remote sales to persons whose intra-EU acquisitions are non-taxable

The supply of goods dispatched from one Member State to another Member State to legal persons not acting as traders or professionals, taxable persons covered by the special scheme for agriculture, stockfarming and fisheries or taxable persons carrying out exclusively transactions not giving entitlement to deduction shall be taxed as follows:

  1. New means of transport:shall be taxed in the Member State of destination as an intra-Community acquisition of goods and as an exempt intra-Community supply in the Member State of origin.

  2. Goods subject to excise duties: shall be taxed in the Member State of destination as a supply of goods.

  3. Goods covered by the special scheme for used goods: shall be taxed in the home Member State in accordance with the rules governing that scheme.

  4. Goods to be installed or assembled: will be taxed in the Member State of destination as a supply of goods excluded from the concept of intra-Community distance selling, and therefore from the one-stop-shop Union scheme.

  5. For the remaining goods , it is necessary to distinguish whether the acquisition is taxable as an intra-Community acquisition in the Member State of destination or not:

    1. If the acquisition is taxed as an intra-Community acquisition because the limits of Article 14 of LIVA have been exceeded or the option provided for in the same Article has been exercised, the transaction will be taxed as an intra-Community acquisition in the Member State of destination and as an exempt intra-Community supply in the Member State of origin.

    2. If, on the other hand, the acquisition is not taxed as an intra-Community acquisition, the transaction will be taxed according to the same criteria applicable to intra-Community distance sales to final consumers and will be eligible for inclusion in the one-stop-shop union scheme.