Distance sales

For those European operators aimed to the e-commerce or distance sales of goods, the Spanish VAT Law, in line with the European VAT Directive 112/2006/EC, provides for a specific VAT scheme for those type of sales.

In this regard, as from the moment that an EU VAT operator, established in a Member State different than Spain, does exceed the threshold of EUR 35,000 in the distance sales of goods with destination to Spain, it will be obliged to apply for a Spanish VAT registration and to charge VAT in such sales, if:

  • The goods are transported from an EU Member State with destination to Spain
  • The transport of the goods is arranged by the seller or on its behalf
  • The recipient of the goods must be private individuals (neither entrepreneurs nor professionals) or any other person not acting as a VATable person.

Furthermore, for those Spanish established entities aimed to the distance sales of goods from Spain with destination to other EU Member State, they will be obliged to apply for a VAT registration in the country of destiny and to charge the corresponding VAT as from the moment they exceed the threshold established in each Member State of destination for such purposes.

This VAT scheme could be voluntarily applied in each Member State if resulting more profitable for the seller according to the VAT rates established in each country.

Should you need additional information about the application of the VAT scheme, please feel free to send an e-mail to info@diligens.es.

We will contact you without any obligation from your side.