10. Import regime applicable to distance sales

With effect from 26 May 2023, the regulation of the import regime (IOSS) applicable to distance sales of goods imported from third countries or territories, the value of which does not exceed 150 euros, is amended to allow entrepreneurs and professionals who have the headquarters of their economic activity in the Canary Islands, Ceuta or Melilla to benefit from said regime without the need to have a representative established in the Community, in which case, the Kingdom of Spain will be the Member State of identification.