Intra-Community distance sales are supplies of goods dispatched or transported by the vendor, directly or indirectly, or on his behalf, from a Member State other than the Member State of arrival of the dispatch or transport to the customer, where the following conditions are met :
The recipients are persons whose intra-Community acquisitions of goods are not subject to the tax by virtue of the provisions of Article 14 of the LIVA or any other person who does not have the status of entrepreneur or professional acting as such.
The goods which are the subject of such supplies are other than new means of transport or goods which are the subject of installation or assembly.
Intra-Community distance sales include, therefore supplies of goods to the following recipients:
Private individuals or final consumers.
Corporate persons that do not act as business persons or professionals.
Taxpayers under the special regime for agriculture, livestock and fisheries.
Taxable persons who only carry out transactions that do not give the right to deduct.
As regards goods, intra-Community distance sales include all types of goods, except:
It excludes in any case new means of transport and goods undergoing installation or assembly.
Excluded are sales under the special scheme for used goods in the Member State where the transport begins, which will be taxed in that Member State in accordance with the rules governing that scheme.
Regarding the transport, the supplier shall be considered to be indirectly involved in the following cases:
When he contracts the dispatch or transport of the goods to a third party for delivery to the customer.
Where a third party is responsible for the transport of the goods, but the supplier assumes all or part of the responsibility for the physical delivery of the goods to the customer.
When the supplier invoices and charges the customer for the transport.
Where the supplier contributes by any means to the delivery services of a third party to the customer, puts the customer and a third party in contact or otherwise provides a third party with the information necessary for the delivery of the goods to the consumer.
On the other hand, shall not be deemed to have been dispatched or transported by or on behalf of the supplier, when the customer transports the goods himself or when the customer organises the delivery of the goods with a third party and the supplier is not directly or indirectly involved in organising or helping to organise the dispatch or transport of the goods.