Regulatory developments 2021

Royal Decree-Law 7/2021 which regulates the VAT treatment of electronic commerce and establishes the rules for taxation of the deliveries of goods and services to community end consumers, from another Member State or a third country or territory

On April , 2021, Royal Decree-Law 7/2021, of April which modifies Law 37/1992, in the field of the taxation of supplies of goods and services that, generally contracted over the Internet and other electronic means by Community end consumers, are sent or provided by businessmen or professionals from another Member State or a third country or territory. These operations are subject to VAT in the Member State of arrival of the goods or of residence of the recipient.　

The tax management of electronic commerce in VAT is based on the expansion of the special single window regimes that become the specific procedure for the management and collection of the VAT accrued by these operations to community level. Also, for the first time, the owners of the digital interfaces that are facilitate e-commerce are involved and become collaborators in the collection, management and control of the tax.　

The following special regimes are included:　

A. External regime of the Union ( OSS ). Applicable to services supplied by businesses or professionals not established in the EU to end consumers.　

B. Union Regime (OSS). Applicable to the following operations: 　

services provided by businesses or professionals established in the Community but not in the Member State of consumption to end consumers. 　

intra-Community distance sales of goods. 　

internal supplies of goods attributed to owners of digital interfaces facilitating the delivery of these goods from a supplier not established in the EU to the end consumer. 　

C. Import regime ( IOSS ). Applicable to distance sales of goods imported from third countries or territories to which businessmen or professionals who carry out distance sales of goods imported from countries or territories may qualify, directly or through an intermediary established in the Community, under certain conditions. third parties in shipments whose intrinsic value does not exceed 150 euros , with the exception of products subject to excise taxes.　

For more information:

https ://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Tributaria/Campanas/IVA_y_comercio_electronico/IVA_y_comercio_electronico.shtml