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Sales to private individuals from other EU Member States (Distance Selling)

Taxation and localisation of these sales (including online sales)

If you are a Spanish business person and you make distance sales to other Member States, i.e.:

  • Sales to individuals , legal persons or entities that do not carry out business or professional activities (foundations, non-profit associations), entrepreneurs who apply the special agricultural regime or who do not have the right to deduct the VAT contributions incurred for exclusively carrying out exempt operations.

  • The goods subject to such deliveries must be different from 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 dispatch or transport ##1##of the goods must be carried out at your expense.

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 if there is no exceeded, they choose to pay taxes in said country.

    As of 1 July 2021 , a threshold is set for entrepreneurs established in a single Member State : If the amount of these sales, together with that of the services provided by electronic means, telecommunications and radio and television broadcasting carried out in the Community, exceeds EUR 10 000 in the preceding or current year , they are taxed in the Member State of arrival.

    In addition, they may choose to declare and pay the VAT of the destination countries through a single declaration in the country of identification, using the new single window regime ( OSS) .

  • In the member state of departure of the goods , when the amount of these sales (excluding VAT) has not 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.