B2C Supplies (Business to Consumer)
B2C (business-to-consumer) supplies: refers to supplies to final consumers and covers the transactions listed in section 1.2 of the Explanatory Notes of the European Commission.
Shipment Goods packed together and sent simultaneously by the same supplier or sub-supplier to the same recipient and covered by the same contract of carriage.
Digital interface holder considered a passive subject
You are deemed to receive the goods from the underlying supplier and deliver them to the end consumer. It is considered a taxable person and has the same rights and obligations for VAT purposes as the supplier. See section 2.1 of the Explanatory Notes of the European Commission.
Remote product sales
Distance sales of goods within the EU (intra-community) and distance sales of goods imported from third countries or territories within the EU , which are defined in Article 14(4) of the VAT Directive
It should be understood as a broad concept that allows two independent systems or the system and the end user to communicate with the help of a device or program. An electronic interface could encompass a website, portal, gateway, marketplace, application program interface (API), etc.
European Union member states
These are the countries of the European Union where the harmonized VAT of Directive 2006/112/EC applies. They are Germany, Austria, Belgium, Bulgaria, Czechia, Cyprus, Croatia, Denmark, Slovakia, Slovenia, Spain, Estonia, Finland, France, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania and Sweden.
Goods subject to excise taxes
Products subject to harmonized excise taxes, such as alcohol, tobacco and energy.
Services provided to suppliers of merchandise and that consist of storing them, preparing orders and shipping the merchandise from the warehouse.
Person established in the Community, designated by a supplier or a digital interface holder considered a taxable person, who carries out distance sales of goods imported from third countries or territories as debtor of VAT and responsible for complying with the obligations established in the single window regime for imports.
- For commercial goods: the price of the goods themselves when sold for export to the customs territory of the Union, excluding transport and insurance costs, unless they are included in the price and are not indicated separately on the invoice, and excluding any other taxes and fees that may be determined by the customs authorities from any relevant document.
- For non-commercial goods: the price that would have been paid for the goods themselves if they were sold for export to the customs territory of the Union.
Small value goods
Goods in shipments whose intrinsic value at the time of importation does not exceed 150 euros (except products subject to excise taxes).
The special regimes include the external regime of the Union, the Union regime and the import regime.
- The “External Regime of the Union” is the special regime for services provided by taxable persons not established in the Community provided for in Title XII, Chapter 6, Section 2, of the VAT Directive
- The “Union Regime” is the special regime for intra-Community distance sales of goods, deliveries of goods within a Member State facilitated by electronic interfaces, and services provided by taxable persons established within the Community, but not in the Member State of consumption, as set out in Title XII, Chapter 6, Section 3 of the VAT Directive
- The “Import Regime” is the special regime for the distance sale of goods imported from third countries or territories, as established in Title XII, Chapter 6, Section 4, of the Directive on VAT
Taxable person who sells goods or services within the European Union or who makes distance sales of goods imported from third countries or territories directly to customers when delivery has not been facilitated through an electronic interface.
Person established in the Community designated by a supplier as debtor of VAT and responsible for compliance with obligations regarding VAT. Details regarding the tax representative are addressed in the national rules of the Member States.
Taxable person not established in the Community
Taxable person whose seat of economic activity is not located in the territory of the Community nor does it have a permanent establishment there.
Third countries and territories
"Third territories" are those mentioned in article 6 of the VAT Directive : Mount Athos; Canary Islands; the French territories of Guadeloupe, French Guiana, Martinique, Réunion, Saint Barthélemy and Saint Martin; Åland Islands; Campione d'Italia; the Italian waters of Lake Lugano; Helgoland Island; Büsingen territory; Ceuta; Melilla; Light.
"Third country" is any state or territory to which the Treaty on the Functioning of the European Union does not apply (see Article 5 of the VAT Directive ). Underlying provider
Taxable person who delivers goods or makes remote sales of goods imported from third countries or territories through an electronic interface. See section 2.1 of the Explanatory Notes of the European Commission.