What operations do they affect?
We inform you of the operations affected by the new rules
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Distance sales of goods within the European Union (intra-community distance sales) carried out by suppliers or holders of a digital interface considered taxable persons;
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National sales of goods by the owners of a digital interface considered taxable persons;
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Supplies of services from community suppliers and those outside the European Union to final consumers in the Community;
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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 taxes.