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Remote sales

When does this system apply to sales from other Member States?

Information

Under certain conditions, sales of goods shipped or transported from any European Union Member State to Spain (TAT: Peninsula and Balearic Islands), are subject to Spanish VAT as internal deliveries.

The conditions are as follows:

The shipping or transport of the goods must be carried out by the seller or on their behalf.

The purchasers must be 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.

Taxation will be:

  • Until June 30, 2021, in the Member State of arrival of the goods ( TAI ), when the amount of these sales in the TAI (excluding VAT ) is greater than 35,000 euros, or if it is less, they choose to pay tax in TAI .

    From 1 July 2021, a threshold is set for business people established in a single Member State: If the amount of these sales, together with the amount of services provided by electronic means, telecommunications and radio and television broadcasting carried out throughout the Community, exceeds EUR 10,000 in the previous 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 in TAI (excluding VAT ) does not exceed €35,000 . 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 ”.

The entrepreneur who makes distance sales subject to tax in Spain must submit self-assessments for the tax (form 303) and be identified in Spain with a NIF or tax identification number upon request through form 036 (boxes 101, 102, 110, 111, 750 and following on page 7).