Varieties of the distance selling of goods from 01.07.2021

distance sale goods

From 01.07.2021 the following types of distance selling of goods are introduced in the national VAT legislation: intra-Community distance selling of goods; distance selling of goods imported from third countries or territories; domestic distance selling of goods; delivery of goods, which is facilitated by an electronic interface.

Intra-Community distance selling of goods is the dispatch or transport of goods by the supplier or on his behalf from the territory of a Member State other than that in which the dispatch or transport of the goods to a non-taxable person, including a taxable person and a non-taxable legal person carrying out an exempt intra-Community acquisition ends. The goods must have been produced in the EU or have already been released for free circulation. The rules on intra-Community distance selling of goods do not apply to the following categories of goods: new vehicles; goods that are mounted and / or installed by or at the expense of the supplier; goods subject to a special price margin procedure for second-hand goods, works of art, collectors’ items and antiques.

The distance sale of goods imported from third countries or territories is the dispatch or transport of goods by the supplier or on his behalf from third territories or third countries to a consignee in a Member State. The recipient of the supply is a non-taxable person, including a taxable person and a non-taxable legal person who carries out an exempt intra-Community acquisition. In such cases, the goods must be located in the territory of a third country or territory at the time of sale. The rules on the distance sale of goods imported from third countries or territories do not apply to the above categories of goods.

Domestic distance selling of goods is the sale of goods produced in the territory of the EU or of goods already released for free circulation by a taxable person not established in the territory of the EU, the dispatch or transport of which begins and ends in the territory of the same Member State in which the recipient, a non-taxable person, is established, has a permanent address or habitual residence. The rules on domestic distance selling of goods also do not apply to the above categories of goods.

In the case of the supply of goods facilitated by an electronic interface, the taxable person operating the electronic interface is deemed to facilitate the supply of goods where the use of the electronic interface allows the consignee and the supplier offering goods for sale to make contact which leads to the delivery of goods through this electronic interface. The deliveries that are facilitated by an electronic interface are:

– the intra-Community distance sales of goods within the EU by a taxable person not established in the EU and with a recipient – a non-taxable person;

– the distance sales of goods within the EU, imported from third countries, or territories in the form of consignments with an own value not exceeding the BGN equivalent of EUR 150 by a taxable person, whether established or not established in the EU, and with a recipient – a non-taxable person;

– the domestic distance sales of goods;

– the intra-Community distance sales of goods within the EU, where the main supplier is a taxable person established in the EU, and / or the distance sales of goods within the EU imported from third countries or territories in the form of shipments with an own value exceeding the BGN equivalent of EUR 150.

In the first three types of deliveries, the person who manages the electronic interface and facilitates the delivery is considered to have personally received and delivered the goods at distance sales, and there are two deliveries at the same time. For the one supply the taxable person who manages the electronic interface is the recipient of the supply, with a supplier – the person offering the goods for sale, and for the second supply the taxable person who manages the electronic interface is the supplier, with a recipient – the non-taxable person, who has bought the goods.

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