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Practical Handbook VAT 2022

Sales of goods located within the EU involving an electronic interface

Where a trader or professional facilitates through an electronic interface the delivery of goods within the Community by traders or professionals who are not established in the Community and whose recipients are not traders or professionals, the holder of the interface shall be deemed to have received and delivered the goods.

Unlike in the previous section, the goods are already within the Community and we must analyse two supplies of goods:

  1. The delivery is made to interface holder:

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

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

    • If the customer is located in the same State where the goods were originally located, the delivery shall be located in that Member State.

    • If the goods are dispatched to a different Member State, the localisation rules for intra-Community distance sales apply.