As of July 1 of this year, the VAT regulations regarding international electronic commerce operations are modified. According to the general information on VAT and electronic commerce provided by the Tax Agency, the changes are as follows:
1.-Modification of the existing thresholds for distance sales of goods within the EU. Before, each country had a different limit. As of July 1, the threshold is the same for all countries and is set at 10.000 euros.
This means that sales made to a member state, if they do not exceed this threshold of € 10.000, will be subject to VAT corresponding to the “selling” country. Once this limit is exceeded, operations will be subject to the corresponding VAT of the “buyer” country.
2.-Sellers (including internet pages for online sales) who contract the sales service through a platform or digital market, can register in a Member State of the European Union and present there the declaration and payment of the VAT through a single window, or register in the One-Stop Shop registry and declare the amounts of VAT charged to the Spanish Tax Agency for all countries.
3.-Although previously the importation of low value goods (less than 22 euros) was exempt from VAT, as of July 1 this exemption disappears.
For imported goods with a value less than 150 euros and subsequently sold, a simplified regime is established.
