Remote sales of imported goods not exceeding 150 euros

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

      • When the import regime applies ( IOSS ): distance selling will be located in the Member State where the transport ends, in this case the Member State of import.

      • When the import regime is not applied (IOSS): distance selling will not be located in the European Union.

   2. Import:

      • When the import regime (IOSS) is applied : import will be exempt.

      • When the import regime is not applied (IOSS): 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.

   2. Import:

      • When the import regime (IOSS) is applied : Importation will be exempt.

      • When the import regime is not applied (IOSS): Import will not be exempt and the corresponding VAT must be paid at the time of importation.