Skip to main content
VAT practical manual 2022.

Sales of goods located within the EU involving an electronic interface

When a businessman or professional facilitates, through an electronic interface, the delivery of goods within the Community carried out by businessmen or professionals not established in the Community and whose recipients do not have the status of businessmen or professionals, the holder of the interface has received and delivered the goods.

Unlike the previous section, the goods are already within the Community and we must analyze two deliveries of goods:

  1. The delivery made to the owner of the interface:

    will be located in the Member State where the goods were initially located. This delivery will be exempt .

  2. The delivery carried out by the owner of the interface:

    • If the customer is located in the same State in which the goods were initially located, the delivery will be located in that Member State.

    • If goods are dispatched to a different Member State , the sales location rules will apply distance intra-community