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VAT practical manual 2022.

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

When a business or professional facilitates, through an electronic interface, the distance sale of imported goods whose value does not exceed 150 euros, it will be understood that he has received and delivered the goods.

For these purposes, the transport of goods will be linked to the delivery made by the business or professional owner of the electronic interface.

In these cases there are two deliveries of goods:

  1. The delivery of the supplier to the businessman or professional owner of the electronic interface that will be located outside the Community and therefore will not be subject to VAT .

  2. Delivery made by the business or professional owner of the electronic interface to which the rules established for the localization of distance sales of imported goods will apply.