Intra-EU remote sales

With regard to remote sales, the modifications introduced with effect from 1 July 2021 by article 10 should be highlighted. of Royal Decree-Law 7/2021, of 27 April and Royal Decree 424/2021, of 15 June, on taxation deliveries of goods, generally contracted online, to end consumers made by suppliers established outside the European Union or in Member States other than consumer goods.

The main changes introduced after 1 July 2021 are as follows:

The modification of the Community remote sales regime by creating a new category of delivery of goods: intra-Community sales at a distance. The new scheme involves the taxation of intra-Community sales to individuals, except for those carried out by micro-enterprises established in a only Member State that carries out intra-Community sales to individuals in other Member States occasionally, who will pay tax in the Member State of establishment until reaching the limit of 10,000 euros (VAT excluded) and in the Member State of consumption once the previous limit has been exceeded, with the possibility of opting for taxation in the destination not yet exceeded.
The implementation of a special regime of a nature similar to the Community's remote sales regime for sales of goods imported from countries or third parties, which includes an exemption from imports of goods for which the taxpayer is subject to the new import regime created.
The exemption from VAT on imports for low-value goods is eliminated.
The involvement of digital platforms in collecting VAT accrued in certain distance sales of imported goods and sales located within the Community. To do so, the necessary modifications are introduced to consider them taxable in certain operations in which they are involved in which the goods of the supplier will be considered to be received and delivered to the final consumer. In order to avoid double taxation, the delivery of the supplier to the platform will be exempt and give the right to deduct.
The unification of the limit that determines the taxation in the destination of intra-Community remote sales and of telecommunications, television or broadcasting services and provided electronically by micro-enterprises established in a single Member State.

The above modifications are supplemented by the extension, effective as of 1 July 2021, of the single window schemes, by the replacement of the special regimes applicable to telecommunications, broadcasting or television services and those provided electronically, by the following:

The Union's foreign regime applicable to services provided by employers or professionals not established in the Community to recipients who are not considered as entrepreneurs or professionals acting as such.
The EU regime applicable to services provided by employers or professionals established in the Community, but not in the State consumer member, to recipients who are not considered entrepreneurs or professionals acting as such, to intra-Community distance sales of goods and to internal deliveries of goods made under the conditions provided for in Article . 8 B) of the VAT Act.
The import regime applicable to distance sales of goods imported from third countries or territories.

As a result of the above changes, the Mini One-Stop Shop is renamed "One-Stop Shop" or "One-Stop Shop" top Shop "(OSS) and the" Import One-Stop Shop "(IOSS) is created, passing to be included in the one-stop shop since 1 July 2021, in addition to the telecommunications, broadcasting or television services and those provided electronically to end consumers, the following operations:

Intra-Community sales of goods at a distance.
Distance sales of imported goods.
All services provided to end consumers by employers or professionals not established in the Community.
All services provided to end consumers by employers or professionals established in the Community, but not in the Member State of consumption.
Deliveries of goods located within the Community whose taxpayer is an electronic interface in accordance with the provisions of 8.bis.b) of the VAT Act.

The new schemes are supplemented by the introduction of a special modality for the declaration and payment of imports made by those employers or professionals who , complying with certain requirements and having the right to benefit from the import regime, do not adhere to the same.