{"id":32028,"date":"2024-09-04T07:39:49","date_gmt":"2024-09-04T07:39:49","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=32028"},"modified":"2024-09-18T17:03:39","modified_gmt":"2024-09-18T17:03:39","slug":"remote-sales-important-news","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/remote-sales-important-news\/","title":{"rendered":"Remote sales: important news"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32028\" class=\"elementor elementor-32028\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a17d391 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a17d391\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86a34fc\" data-id=\"86a34fc\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f80be1 elementor-widget elementor-widget-text-editor\" data-id=\"5f80be1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If a business makes <strong>distance sales<\/strong> and provides electronic services to end consumers in other EU countries for a total amount exceeding 10,000 \u00a4, it will have to charge VAT in the destination country from 1 July 2021.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e536954 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e536954\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-44d8364\" data-id=\"44d8364\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e6d688 elementor-widget elementor-widget-heading\" data-id=\"0e6d688\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Distance selling<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-543bd3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"543bd3f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48058a6\" data-id=\"48058a6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44ebbd3 elementor-widget elementor-widget-text-editor\" data-id=\"44ebbd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Changes: 1 July 2021<\/h3><h4><br \/>Single limit of \u20ac10,000<\/h4><p>As of 1 July 2021, the limit is significantly reduced, which will force many more companies to apply the distance selling regime:<\/p><ul><li><strong>Single and global limit<\/strong>. If in the previous calendar year or in the current year the total distance sales made to all final consumers in other EU countries reach \u20ac10,000, the company will already be obliged to apply the VAT of the countries of destination.<\/li><li><strong>More operations<\/strong>.To calculate this threshold, total sales for the provision of electronic services to final consumers in other EU countries, as well as telecommunications, broadcasting and television services, must also be taken into account.<\/li><\/ul><h3><br \/>Distance selling example<\/h3><p>Here are some examples to help you understand how to interpret these new rules:<\/p><ul><li>If in 2020 a company made distance sales to final consumers in Italy for \u20ac6,000 and in France for \u20ac20,000, from 1 July 2021 it will have to charge VAT in the country of destination (since the sum of both sales figures exceeds \u20ac10,000).<\/li><li>The same will apply to another company that in 2020 made distance sales to final consumers in Belgium for \u20ac8,000 and provided electronic services to consumers in Portugal for a further \u20ac4,000. Since the total exceeds \u20ac10,000, the special regime will also apply.<\/li><\/ul><p>In the two cases above, if the distance sales indicated had occurred during the first half of 2021, from 1 July the special distance sales regime would also apply.<\/p><h3>Distance sales of electronic services<\/h3><p>As you can see, from 1 July 2021, the taxation of the distance sales regime is equal to that of electronic services, and sales from both activities must be computed jointly to determine whether the threshold of <strong>10,000 euros<\/strong> is reached (in the event that a company carries them out at the same time).<\/p><p>Likewise, as was the case until now with electronic services, even if the total distance sales made do not exceed this limit, the entrepreneur may choose to pass on the VAT of the country of destination.<\/p><h3>The one-stop shop for distance sales<\/h3><p>On the other hand, and as with electronic services, the application of the distance sales regime is facilitated by enabling a \u201cone-stop shop\u201d system.<\/p><p>Thus, <strong>it will no longer be necessary for the company to register with the Tax Administration of each of the countries to which it sells<\/strong> (as was the case before), but it will be able to use a \u201cone-stop shop\u201d system using the <strong>new form 035<\/strong> and settle all the VAT that is charged in the EU through the Spanish Treasury (so that it will be responsible for transferring the corresponding VAT to each territory).<\/p><p>The payment will be made on a quarterly basis. For these purposes, until now form 368 was used to declare electronic services.<\/p><p>However, from July 1, 2021, this form will be replaced by the new form 369, which will also include distance sales.<\/p><p>Please also note that in these declarations it is not possible to deduct the VAT that the company may have borne in the destination EU countries, and must request a refund through form 360 (\u201cRequest for refund to non-established entities\u201d).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1e665ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e665ff\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f7ad5e1\" data-id=\"f7ad5e1\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0bfa8b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d0bfa8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www2.agenciatributaria.gob.es\/wlpl\/AVAC-CALC\/LocalizadoresBienes\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Do you have questions about the localization of your remote sales? Click here<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b06643f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b06643f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2735c3c\" data-id=\"2735c3c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b4b9c2 elementor-widget elementor-widget-heading\" data-id=\"4b4b9c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Other developments in distance selling<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8284b58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8284b58\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ecf19e8\" data-id=\"ecf19e8\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97bda9b elementor-widget elementor-widget-image\" data-id=\"97bda9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"360\" src=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/ventas-a-distancia-.jpeg\" class=\"attachment-large size-large wp-image-29073\" alt=\"ventas a distancia\" srcset=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/ventas-a-distancia-.jpeg 640w, https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/ventas-a-distancia--400x225.jpeg 400w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8c6c064 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c6c064\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61920a5\" data-id=\"61920a5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2aeca4c elementor-widget elementor-widget-text-editor\" data-id=\"2aeca4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Imported goods<\/h3><h4><br \/>Low-value goods<\/h4><p>Another important change from 1 July 2021 is the case of distance sales of goods to end consumers where the supplier sends the products from outside the EU (and not from another country in the European Union) and these two requirements are also met:<\/p><ul><li><strong>Value<\/strong>: The value of the goods does not exceed 150 euros.<\/li><li><strong>Excise duties<\/strong>: They are not subject to excise duties when imported.<\/li><\/ul><h3><br \/>Exempt import<\/h3><p>In these cases, when invoicing their customers, the entrepreneur may also benefit from the distance sales regime and pass on the VAT of the recipient&#8217;s country.<\/p><p>This means that when picking up the goods at customs, they may declare the import as exempt from VAT.<\/p><p>For this to be possible, it will be sufficient for the supplier to provide the individual identification number with which he is identified when declaring his distance sales through the \u201cone-stop shop\u201d system when filing the customs import declaration.<\/p><p>The VAT on these sales may also be settled through the \u201cone-stop shop\u201d system, without having to register or file declarations in the country of the recipient. However, it is expected that in these cases the form 369 must be submitted on a monthly basis.<\/p><h3>Digital interfaces<\/h3><h4>New suppliers<\/h4><p>Finally, and also since 1 July 2021, there have been changes in online markets, platforms, Internet portals or similar, through which European consumers can purchase products from third countries.<\/p><p>Thus, these intermediaries may be required to charge VAT from the country of destination for distance sales made through them, acquiring, for VAT purposes, the status of suppliers.<\/p><p>Specifically, this will occur in cases where imported products have a value of up to 150 euros.<\/p><h3>Easier for consumers<\/h3><p>In these cases, the import of goods will be exempt, and the person responsible for the interface will be able to benefit from the distance sales regime for imported goods.<\/p><p>This will facilitate compliance with the obligations of end consumers: instead of being the ones who must pay VAT on imports at customs, it is the interface that collects this tax and pays it to the Treasury (passing it on to customers at the time of purchase).<\/p><p>At the same time, from July 1, 2021, the exemption for imports of low-value goods of up to 22 euros will disappear, so that purchasing products through an interface will not be taxed more than purchasing them directly from a foreign supplier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3a9eb46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a9eb46\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-763828e\" data-id=\"763828e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0979c45 elementor-widget elementor-widget-porto_button\" data-id=\"0979c45\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;align&quot;:&quot;center&quot;}\" data-widget_type=\"porto_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a aria-label=\"button\" class=\"btn btn-lg btn-primary\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/contact\/\"><span >I have questions about distance selling<\/span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>If a business makes distance sales and provides electronic services to end consumers in other EU countries for a total amount exceeding 10,000 \u00a4, it will have to charge VAT in the destination country from 1 July 2021. Distance selling Changes: 1 July 2021 Single limit of \u20ac10,000 As of 1 July 2021, the limit [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":29099,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-32028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/ventas-a-distancia-2.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/ventas-a-distancia-2-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/ventas-a-distancia-2-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/ventas-a-distancia-2.jpeg",640,360,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.4) - 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