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 in a different Member State.

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

   1. Place of performance of the distance sale:

      • When the import regime is applied ( IOSS ): The distance sale shall be located in the Member State where the transport ends, in this case the Member State of import.

      • When the import regime does not apply (IOSS): Distance selling will not be localised in the European Union.

   2. Import:

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

      • When the import regime does not apply (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. Place of performance of the distance sale:

      Distance sale shall be located in the Member State where transport to the customer ends.

   2. Import:

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

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