Special systems for remote sales and for certain domestic deliveries of goods and provision of services
These regimes include:
The non-EU system, applicable to services provided by business people or employers not established in the Community to recipients who are not business people or employers acting as such.
The Union scheme, applicable to services supplied by entrepreneurs or professionals established in the Community, but not in the Member State of consumption, to recipients who are not entrepreneurs or professionals acting as such, to intra-Community distance sales of goods and to domestic supplies of goods carried out under the conditions laid down in Article 8a(b) of the Law on VAT.
The import regime, applicable to distance sales of goods imported from third countries or territories, provided that their value does not exceed EUR 150.
With effect from 1 July 2021, the above regimes will replace the special regimes applicable to telecommunications, radio and television broadcasting and electronically supplied services:
The special scheme applicable to telecommunications, radio or television broadcasting services and electronically supplied services provided by entrepreneurs or professionals not established in the Community.
The special scheme applicable to telecommunications, radio or television broadcasting services and electronically supplied services provided by entrepreneurs or professionals established in the Community but not in the Member State of consumption.
The replaced schemes allowed VAT due in different Member States on telecommunications, broadcasting or television services supplied electronically to final consumers to be paid in a single self-assessment.
These schemes were called "Mini One-Stop Shop" or "Mini One-Stop Shop" (MOSS) and their main objective was to reduce the "indirect tax burden" on entrepreneurs or professionals providing the services covered by the schemes by avoiding the need to register in each Member State of consumption and allowing them to file their returns from a single Member State.
The purpose of replacing these schemes with the new ones is to extend the operations that can benefit from the one-stop shop mechanism, an extension that is accompanied by the following changes introduced by Article 10 of Royal Decree-Law 7/2021 of 27 April and by Royal Decree 424/2021 of 15 June:
The modification of the EU distance selling regime by creating a new category of supply of goods:intra-Community distance sales.The new system involves taxation at destination of intra-Community sales to private individuals, except for those made by micro-enterprises established in a single Member State which make intra-Community sales to private individuals in other Member States on an occasional basis, which will be taxed in the Member State of establishment up to the limit of EUR 10 000 (VAT excluded) and in the Member State of consumption once the above limit has been exceeded, with the possibility of opting for taxation at destination even if the limit has not been exceeded.
The introduction of a special scheme similar in nature to the Community distance selling scheme 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 avails himself of the new import scheme that is created.
The import VAT exemption for low-value goods is eliminated.
The involvement of digital platforms in the collection of VAT due on certain distance sales of imported goods and sales located within the Community.To this end, the necessary amendments are introduced to consider them as taxable persons in certain transactions in which they are involved and in which they are deemed to receive the goods from the supplier and deliver them to the final consumer.In order to avoid double taxation, the supply from the supplier to the platform will be exempt and eligible for deduction.
Unification of the threshold for determining the taxation at destination of intra-Community distance sales and of telecommunications, radio or television broadcasting and electronically supplied services carried out or provided by micro-enterprises established in a single Member State.
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) is created, and from 1 July 2021, in addition to telecommunications, radio or television broadcasting services and services provided electronically to end consumers, the following transactions will be included in the One-Stop Shop:
Intra-Community distance sales of goods.
Distance sales of imported goods.
All services supplied to final consumers by traders or professionals not established in the Community.
All services provided to final consumers by traders or professionals established in the Community but not in the Member State of consumption.
Supplies of goods located within the Community where the taxable person is an electronic interface in accordance with Article 8.bis(b) of the Law on VAT.
The new regimes are complemented by the introduction of a special modality for the declaration and payment of imports made by those entrepreneurs or professionals who, having fulfilled certain requirements and having the right to benefit from the import regime, do not make use of it.