Remote sales of imported goods not exceeding 150 euros

We must distinguish whether the importation takes place in the Member State of final destination of the goods or in a different Member State.

1. If the Member State of import is the Member State of final destination of the goods:

   1. Place of performance of distance selling:

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

      • When does not apply the import regime (IOSS):distance selling shall not be located in the European Union.

   2. Imports:

      • When applies the import regime (IOSS):the import shall be exempted.

      • When does not apply the import regime (IOSS):the import is not exempted and the relevant VAT must be paid at the time of import.

2. If the Member State of import is different from the Member State of final destination of the goods:

   1. Place of performance of distance selling:

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

   2. Imports:

      • When applies the import regime (IOSS):the import shall be exempted.

      • When does not apply the import regime (IOSS):the import is not exempted and the relevant VAT must be paid at the time of import.