Remote sales of imported goods exceeding 150 euros

We must distinguish whether the import takes place in the Member State of end-use of the goods or in a different Member State.

1. If Member State of import is the Member State of end-use of the goods:

   1. Location of distance selling:

      Distance selling will not be subject in the European Union.

   2. Import:

      Import will not be exempt and the corresponding VAT must be paid at the time of importation.

2. If the Member State of import is different from the Member State of end-use of the goods:

   1. Location of distance selling:

      The distance sale will be located in the Member State in which the transport to the customer destination ends and cannot be included in the import regime ( IOSS ).

   2. Import.

      Import will not be exempt and the corresponding VAT must be paid at the time of importation.