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.
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If the Member State of import is the Member State of end-use of the goods:
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Place of performance of the distance sale:
Distance selling will not be subject to in the European Union.
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Import:
Import will not be exempt and the corresponding VATmust be paid at the time of importation.
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If the Member State of import is different from the Member State of end-use of the goods:
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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 ). -
Import.
Import will not be exempt and the corresponding VATmust be paid at the time of importation.
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