Sales to private individuals from other EU Member States (Distance Selling)
If you are a Spanish business person and you make distance sales to other Member States, i.e.:
Sales to individuals, corporate persons or companies that do not carry out business or professional activities (foundations, non-profit associations), business owners that apply the special agricultural regime or who are not eligible to deduct VAT payments borne due to carrying out operations that are exclusively exempt.
The goods delivered cannot be any of the following:new means of transport, goods to be installed or assembled and goods whose delivery has been taxed in accordance with the Special regime for used goods, objects of arts, antiques and collectors' items in the Member State of origin of the shipment or transport.
The shipping or transport of the goods must be carried out by the seller or on their behalf.
Taxation will be:
In the member state of arrival of the goods, when the amount of these sales (excluding VAT) has exceeded the threshold established in the Member State of destination of the goods, or not having exceeded it, you choose to be taxed in that country.
From 1 July 2021, a threshold is set for business people established in a single Member State:if the value of these sales, together with the value of electronic, telecommunications and radio and television broadcasting services supplied in the Community, exceeds 10,000 euros in the current or preceding year, they are taxed in the Member State of arrival.
In addition, they can opt to declare and account for VAT in the countries of destination through a single declaration in the country of identification, using the new one-stop shop (OSS) system.
In the Member State of dispatch of the goods, when the amount of these sales (excluding VAT) has exceeded the threshold established in the Member State of destination of the goods.From 1 July 2021, the new common EU-wide threshold should be taken into account.
You can check the taxation of your distance sales using the "Locator".
Conversely, if you are a business person from an EU Member State making distance sales to Spain, you can consult the Related Content on this page.