What operations are affected?

• Distance sales of goods within the European Union (intra-Community distance sales) made by suppliers or holders of a digital interface considered taxable persons;

• Domestic sales of goods by holders of a digital interface considered taxable persons;

• Supplies of services from Community and non-European Union suppliers to final consumers in the Community;

• Distance sales of goods imported from third countries or territories whose intrinsic value does not exceed 150 euros made by suppliers and holders of a digital interface considered taxable persons, except for goods subject to excise duties.