Skip to main content
Practical manual for VAT 2022.


Intra-Community distance sales are considered to be deliveries of goods issued or transported by the seller, directly or indirectly, or on their own behalf , from a Member State other than the date of dispatch or transport to the customer, when the following conditions are met:

  1. Recipients are persons whose intra-Community acquisitions of goods are not subject to the tax under the provisions of article 14 of the VAT Act or any other person who does not have the status of business or professional acting as such.

  2. The goods that are the object of these deliveries are different from new means of transport or goods that are being installed or installed.

Intra-Community remote sales include, therefore, deliveries of goods to the following recipients:

  1. Individuals or end consumers.

  2. Corporate persons that do not act as business persons or professionals.

  3. Taxpayers under the special regime for agriculture, livestock farming and fishing.

  4. Taxpayers who carry out exclusively transactions that do not give entitlement to deduction.

As regards goods, intra-Community distance sales include all types of goods, except:

  1. It excludes new means of transport and the goods that are being installed or assembled.

  2. Sales under the special regime of used goods in the Member State in which the transport is initiated are excluded, which will be taxed in this Member State in accordance with the regulatory rules of this regime.

As for transport, the supplier will be considered to have taken part indirectly in the following cases:

  1. When you contract the dispatch or transport of the goods to a third party for them to be delivered to the customer.

  2. When a third party takes care of the transportation of the goods, but the supplier assumes all or part of the responsibility for the physical delivery of the goods to the customer.

  3. When the supplier invoices and charges the customer for transport.

  4. When the supplier contributes by any means to the delivery services of a third party to the customer, contact the customer and a third party or provide any other form of information to a third party for the delivery of the goods to the consumer.

On the other hand, the goods will not be considered to have been issued or transported by the supplier or on their own when the customer transfers the goods themselves or when the customer organizes the delivery of the goods with a third party and the supplier does not intervene in a way directly or indirectly to organise or contribute to the organisation of the dispatch or transport of such goods.