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VAT practical manual 2022.

Intra-EU remote sales to persons whose intra-EU acquisitions are non-taxable

Deliveries of goods shipped from one Member State to another destined for legal entities that do not act as a businessman or professional, taxable persons covered by the special regime for agriculture, livestock and fishing, or taxable persons who exclusively carry out operations that do not give the right to deduct , will be taxed as follows:

  1. New means of transportation: They will be taxed in the Member State of destination as an intra-Community acquisition of goods and as an exempt intra-Community supply in the Member State of origin.

  2. Goods subject to excise taxes: will be taxed in the member state of destination as a supply of goods.

  3. Goods covered by the special regime for used goods: They will be taxed in the Member State of origin in accordance with the regulatory rules of said regime.

  4. Goods to be installed or assembled: will be taxed in the Member State of destination as a supply of goods excluded from the concept of intra-community distance sales, and therefore from the single window union regime.

  5. For the rest of the goods, it is necessary to distinguish whether the acquisition is subject to intra-community acquisition in the destination member state or not:

    1. If the acquisition is subject to intra-community acquisition because the limits of article 14 of the LIVA have been exceeded or the option provided for in the same article has been exercised, The operation will be taxed as an intra-Community acquisition in the Member State of destination and as an exempt intra-Community supply in the Member State of origin.

    2. If, on the contrary, the acquisition is not subject to intra-community acquisition , the operation will be taxed according to the same criteria applicable to intra-community distance sales to final consumers and will be susceptible to be included in the single window union regime.