Remote sales of imported goods exceeding 150 euros

We must distinguish whether the import takes place in the Member State of end-use of the goods or in a different Member State.

1. If the Member State of import is the Member State of end-use of the goods:

   1. Place of performance of the distance sale:

      Distance selling will not be subject to in the European Union.

   2. Import:

      Import will not be exempt and the corresponding VATmust be paid at the time of importation.

2. If the Member State of import is different from the Member State of end-use of the goods:

   1. Place of performance of the distance sale:

      Distance sale shall be located in the Member State where transport to the customer ends and may not be included in the import procedure ( IOSS ).

   2. Import.

      Import will not be exempt and the corresponding VATmust be paid at the time of importation.