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Practical Handbook VAT 2022

Remote sales of imported goods with the intervention of an electronic interface

Where a trader or professional facilitates through an electronic interface the distance sale of imported goods of a value not exceeding EUR 150, he shall be deemed to have received and delivered the goods.

For these purposes, the transport of the goods shall be linked to the delivery made by the entrepreneur or professional holder of the electronic interface.

In these cases there are two supplies of goods:

  1. The supply from the supplier to the entrepreneur or professional owner of the electronic interface which will be located outside the Community and therefore not subject to VAT.

  2. The supply made by the trader or professional holder of the electronic interface to which the rules laid down for the tracing of distance sales of imported goods shall apply.