Filing of periodic self-assessments. Model 369

As of July 1, 2021, the exemption on the import of goods with a value of less than €22 will disappear, so that all commercial goods imported into the EU, regardless of their value, will have to pay the VAT to the corresponding import.

In this context, a special one-stop shop regime is simultaneously created for distance sales of imported goods with a value not exceeding €150, so that, if this regime is applied, instead of taxing the import (which would be exempt), only the delivery at destination is taxed, facilitating the declaration and payment of the tax. VAT accrued on sales through a single declaration in the Member State of identification.

In particular, this regime known as "import regime" allows the taxpayer of the delivery (whether the supplier who owns the goods sold, or an electronic interface that, although not the owner of the goods, is considered a taxpayer for facilitating their delivery), to charge the customer the VAT accrued from such distance sales and declare and enter it through a single window system for imports (IOSS). The consumer receiving the imported good, instead of paying the VAT upon import to the customs authority, the tax is paid as part of the purchase price.

The import regime covers distance sales of imported goods of low value, which are deliveries of goods in which:

• the goods are dispatched/transported from a third country or third territory at the time they are delivered to the private customer, and

• These goods are shipped in a shipment with an intrinsic value not exceeding €150, and

• the goods are transported or dispatched by or on behalf of the supplier, even if the supplier is indirectly involved in the dispatch or transport of the goods from a third territory or third country, to a customer or any other eligible person in a Member State, and

• The goods are not subject to harmonized excise duties of the EU (usually alcohol or tobacco products as per Article 2(3) of the Directive) VAT)^[1]. It should be noted that the import regime cannot be used when low-value goods are purchased or shipped together with excise goods, regardless of whether the value of the shipment exceeds €150 or not .

Intrinsic value is defined as follows:

1. For commercial goods: the price of the goods themselves when sold for export to the customs territory of the European Union, excluding the cost of transport and insurance, unless included in the price and not indicated separately on the invoice, and any other taxes and charges which the customs authorities may determine from any relevant document;

2. For goods not of a commercial nature: the price that would have been paid for the goods themselves if they had been sold for export to the customs territory of the European Union.

Any other related costs, apart from transport and insurance, that do not reflect the value of the goods themselves should also be excluded from the intrinsic value, provided they are itemised and clearly indicated on the invoice (for example, machinery costs, licensing fees, export taxes, etc.). The term "any other taxes and levies" means any tax or levy levied on the value of the goods or in addition to a tax or levy imposed on such goods.

The type of VAT of the delivery of goods is the one applicable to the corresponding good in the Member State where the delivery takes place. In practice, this is the Member State where the customer indicates that the goods are to be delivered.

Most goods are subject to the rate of VAT ordinary; However, some are subject to a type of VAT reduced, depending on the nature of the goods and the Member State where the supply takes place. Information on the types of VAT throughout the Union is available on the website of each Member State. The European Commission also centralizes this information in the following link: http://ec.europa.eu/taxation_customs/tedb/splSearchForm.html

The release for free circulation of low-value goods declared under the import regime is exempt from the VAT provided that a valid registration number under the import procedure (NIOSS) is provided at the latest at the time of customs declaration. The objective is to avoid double taxation of the same assets.

No. A supplier or an electronic interface (as a taxable person considered a supplier) cannot use the import regime to declare distance sales of goods made before 1 July 2021. Therefore, goods originating in a third country or territory acquired before 1 July 2021 (for example, in June 2021 or earlier) and arriving at the EU from July 1, 2021 onwards will be subject to the VAT to import.

The NIOSS that is valid at the time of the transaction (i.e. NIOSS 1) should always be used. Please note that NIOSS 1 remains valid for up to two months after changing your Member State of Identification. This maximum period of two months allows goods lawfully sold under the IOSS (NIOSS 1) to be released into free circulation in the EU.

The NIOSS to be indicated on the customs declaration filed on August 15, 2021 will be No. 1, as it was the correct number on the date of the transaction (July 20, 2021).

This delivery must be included in the July declaration, under NIOSS 1.

If you decide to register with the IOSS, you only need to register in one of the EU Member States and can make sales in all twenty-seven EU Member States. You will have to designate an intermediary that registers you in the IOSS in the Member State where the intermediary is established. You must use the Scheme Operator Number (NIOSS) issued by the Member State in which you registered for IOSS (Identification Member State) to declare all your sales of IOSS low value goods to customers in all countries. Member States of the EU.

At the time of sale, you will have to apply the customer's rate. VAT which taxes the goods in the Member State to which they will be shipped. When you send the goods to the customer of the EU, it is advisable that you securely transmit your operator number for the purposes of the import procedure to the person responsible for declaring the goods for release into free circulation in the EU (for example, a postal service operator, an express transport company or a customs broker), so that the fee is not paid again. VAT to the customs authorities of the EU when the goods are imported. You must not transmit this operator number for the purposes of the import procedure to parties other than those involved in declaring the goods for release into free circulation. Customs authorities shall fulfill their obligations to ensure compliance with customs legislation and other regulations governing the movement of goods across borders without establishing or collecting VAT some.

Each month, the intermediary who registered you with the IOSS will have to submit a declaration of the VAT of the IOSS before the end of the month following the reference month (for example, for September sales, the declaration of the VAT of the IOSS must be submitted before October 31). The statement of the VAT The IOSS contains all sales of low-value goods from the IOSS made in the EU, broken down by Member State of destination and by type of VAT, and indicates the VAT total owed in the EU. Likewise, before the end of the month following the reference month, the intermediary must pay the Member State of identification the total amount of the VAT which appears in the declaration of the VAT of the IOSS (for example, for September sales, payment must be made before October 31).

You must retain reliable evidence of sales of goods made through your online store and through the electronic interface. If you decide to register with the IOSS for sales made through your online store, you must provide your operator number for the purposes of the import regime (NIOSS) to the person responsible for declaring the goods for release into free circulation in the EU (for example, a postal service operator, an express transport company or a customs agent.

With respect to goods sold through the electronic interface, you must provide the person responsible for declaring the goods for release for free circulation in the EU the operator number for the purposes of the import regime (NIOSS) of the electronic interface, since it is you who organizes the transport. When you sell goods through an electronic interface, you are deemed to deliver your goods to the electronic interface and the electronic interface then delivers to the customer. The electronic interface is obliged to apply and collect the VAT to the client and declare and pay the VAT to tax authorities.

If you do not register with IOSS for sales made through your online store, you will not be able to use the operator number for the purposes of the electronic interface import regime for sales made through your website. Instead, the VAT of the goods sold through your online store will be charged to the customer at the time of importation into the EU.

Tax authorities shall compare the total value of transactions declared at the time of importation for each operator number for the purposes of the import regime with the declarations of the VAT of the IOSS submitted for that operator number in question.

In the Explanatory Notes on the Rules of the VAT In electronic commerce there are different assumptions for taxpayers considered suppliers (pages 94 to 107).