Intra-EU remote sales

Regarding distance sales , it is worth highlighting the modifications introduced with effect from July 1, 2021 by article 10 of the Royal Decree-Law 7/ 2021, of April 27 and Royal Decree 424/2021, of June 15, on the taxation of deliveries of goods, generally contracted through the internet, to final consumers made by suppliers established outside the European Union or in the United States. members other than consumption.

The main modifications introduced as of July 1, 2021 are the following:

The modification of the community regime for distance sales through the creation of a new category of delivery of goods: intra-community distance sales. The new regime involves taxation at destination of intra-Community sales to individuals, except those made by micro-enterprises established in a single Member State that occasionally make intra-Community sales to individuals in other Member States, which will be taxed 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 at destination still not exceeded the limit.
The implementation of a special regime similar in nature to the community distance sales regime for sales of goods imported from third countries or territories, which incorporates an exemption on the importation of those goods for which the taxable person takes advantage of the new import regime that is created.
The VAT exemption on imports for goods of low value is eliminated.
The involvement of digital platforms in the collection of VAT accrued on certain distance sales of imported goods and sales located within the Community. To this end, the necessary modifications are introduced to consider them taxable subjects in certain operations in which they intervene in which they will be considered to receive the goods from the supplier and deliver them to the final consumer. In order to avoid double taxation, the supplier's delivery to the platform will be exempt and will give the right to deduct.
The unification of the limit determining the taxation at destination of intra-community distance sales and of telecommunications, broadcasting or television and provided electronically made or provided by micro-enterprises established in a single member state.

The above modifications are completed with the extension, with effect from July 1, 2021, of the single window regimes, through the replacement of the special regimes applicable to services telecommunications, radio broadcasting or television and those provided electronically, by the following:

The external regime of the Union, applicable to services provided by entrepreneurs or professionals not established in the Community to recipients who do not have the status of entrepreneurs or professionals acting as such.
The Union regime, applicable to services provided by entrepreneurs or professionals established in the Community, but not in the Member State of consumption, to recipients who do not have the status of entrepreneurs or professionals acting as such, to intra-Community distance sales of goods and internal deliveries of goods carried out under the conditions provided for in article 8 bis. b) of the VAT Law.
The import regime, applicable to distance sales of goods imported from third countries or territories.

As a consequence of the above changes, the “Mini One Stop Shop” is renamed “One Stop Shop” or “One-Stop Shop” (OSS) and the “ Import One-Stop Shop” (IOSS), will be included in the one-stop shop from July 1, 2021, in addition to telecommunications, radio or television services and those provided electronically to final consumers, the following operations:

Intra-community distance sales of goods.
Distance sales of imported goods.
All services provided to final consumers by businessmen or professionals not established in the Community.
All services provided to final consumers by entrepreneurs or professionals established in the Community, but not in the Member State of consumption.
Deliveries of goods located within the Community whose taxable subject is an electronic interface in accordance with the provisions of 8.bis.b) of the VAT Law .

The new regimes are completed with the introduction of a special modality for the declaration and payment of imports carried out by those businessmen or professionals who , fulfilling certain requirements and having the right to benefit from the import regime, do not benefit from it.