Varieties of the distance selling of goods from 01.07.2021

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.

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