Special procedures for remote sales and for certain domestic deliveries of goods and provision of services

These regimes include:

The external regime of the Union, applicable to services provided by entrepreneurs or professionals not established in the Community to recipients who do not have the status of entrepreneurs or professionals acting as such.
The Union regime, applicable to services provided by entrepreneurs or professionals established in the Community but not in the Member State of consumption, to recipients who do not have the status of entrepreneurs or professionals acting as such, to intra-Community distance sales of goods and to domestic supplies of goods made under the conditions provided for in Article 8 bis.b) of the VAT Law .
The import regime, applicable to distance sales of goods imported from third countries or territories, provided that their value does not exceed 150 euros.

The above regimes will replace, with effect from 1 July 2021, the special regimes applicable to telecommunications, radio or television broadcasting services and those provided electronically:

The special regime applicable to telecommunications, radio or television broadcasting services and those provided electronically by entrepreneurs or professionals not established in the Community.
The special regime applicable to telecommunications, radio or television broadcasting services and those provided electronically by entrepreneurs or professionals established in the Community, but not in the Member State of consumption.

The replaced regimes allowed the VAT owed in different Member States to be entered through a single self-assessment on telecommunications, radio or television services provided electronically to final consumers.

These regimes were called “Mini One-Stop Shop” or “Mini One-Stop Shop” (MOSS) and its fundamental objective was to reduce the “indirect tax burden” of entrepreneurs or professionals providing the services included in them, avoiding them having to register in each Member State of consumption and allowing them to submit their declarations from a single Member State.

The replacement of these regimes with the new ones aims to expand the operations that can be covered by the one-stop shop mechanism, an expansion that is accompanied by the following changes introduced by article ten of Royal Decree-Law 7/2021, of April 27, and by Royal Decree 424/2021, of June 15:

The modification of the Community distance sales regime by creating a new category of delivery of goods: intra-Community distance sales. The new regime involves taxation at destination of intra-Community sales to individuals, except those made by micro-enterprises established in a single Member State that occasionally make intra-Community sales to individuals in other Member States, which will be taxed in the Member State of establishment up to reach the limit of 10,000 euros ( VAT excluded) and in the Member State of consumption once the previous limit has been exceeded, with the possibility of opting for taxation at destination without having exceeded the limit.
The implementation of a special regime of a similar nature to the Community distance sales regime for sales of goods imported from third countries or territories, which includes an exemption for the importation of those goods for which the taxable person is covered by the new import regime that is created.
The VAT exemption on imports for goods of low value is eliminated.
The involvement of digital platforms in the collection of VAT accrued on certain distance sales of imported goods and sales located within the Community. To this end, the necessary modifications are introduced to consider them as taxable persons in certain operations in which they intervene, in which it will be considered that they receive the goods from the supplier and deliver them to the final consumer. In order to avoid double taxation, the supplier's delivery to the platform will be exempt and will give the right to deduct.
The unification of the determining limit of taxation at destination of intra-Community distance sales and telecommunications, radio or television broadcasting services and services provided electronically carried out or provided by micro-enterprises established in a single Member State.

As a result of the above changes, the "Mini One-Stop Shop" is now called "One-Stop Shop" or "One-Stop Shop” (OSS) y se crea la “Import One-Stop Shop” (IOSS), which will be included in the single window from 1 July 2021, in addition to telecommunications, broadcasting or television services and those provided electronically to end consumers, the following operations:

Intra-Community distance sales of goods.
Distance sales of imported goods.
All services provided to end consumers by entrepreneurs or professionals not established in the Community.
All services provided to final consumers by entrepreneurs or professionals established in the Community but not in the Member State of consumption.
Deliveries of goods located within the Community whose taxable subject is an electronic interface in accordance with the provisions of article 8.bis.b) of the VAT Law .

The new regimes are completed with the introduction of a special modality for the declaration and payment of imports made by those entrepreneurs or professionals who, fulfilling certain requirements and having the right to benefit from the import regime, do not benefit from it.