Oct 4, 2018 | Sin categoría | 0 comments

These sales are subject to a special tax system for VAT purposes (“Distance selling” system) which all retailers must comply with to avoid future regularisations and the imposing of fines by the Tax Authorities.

E-commerce or online selling, which consists of the sale of goods and services over the Internet, has experienced extraordinary growth in recent years. Currently, one out of every ten purchases in Europe is made online, and this trend will continue.

The principal characteristics of that special system, which is subject to harmonised regulation for all EU member states, is set out below. In the case of Spain, the system is regulated by article 68 of Law 37/1992, of 28 December 1992 (VAT Law):

  • Distance selling refers to transactions performed without the buyer having to travel to the seller’s establishment (for instance, Internet or catalogue sales).
  • The buyer is an individual from an EU member state who acquires a product from a seller in another member state.
  • As a general rule, the sales are taxed at source, i.e., at the regulated VAT rate in the country of the seller.
  • The especial regulation comes into effect when the total amount of sales to a member state exceeds a threshold approved by that member state. In the case of Spain, the threshold is set at 35,000.00 euros.

Companies engaging in distance selling in Spain which exceed the threshold of €35,000.00 are obliged to obtain a Tax ID for VAT purposes and pay the amount of VAT to the Spanish Treasury. 3.0 LAWYERS AND TAX ADVISERS can assist you in completing all the necessary formalities in this respect.

  • A list of the distance selling thresholds in other EU member states is given below:


National currency € equivalent
Germany €100,000
Austria €35,000
Belgium €35,000
Bulgaria 70,000 BGN equivalent to €35,791
Cyprus 35.000 €
Croatia 270,000 HRK equivalent to €38,831
Denmark 280,000 DKK equivalent to €37,557


Slovenia €35,000
Estonia €35,000
Finland €35,000
France €35,000
Greece €35,000
Hungary €35,000
Ireland €35,000
Italy €35,000
Latvia €35,000
Lithuania €35,000
Luxembourg €100,000
Malta €35,000
Netherlands €100,000
Poland 160,000 PLN equivalent to €37,300
Portugal €35,000
United Kingdom 70,000 GBP equivalent to €89,493
Czech Republic 1,140,000 CZK equivalent to €42,153
Slovakia 35.000 €
Romania 118,000 RON equivalent to €26,353
Sweden 320,000 SEK equivalent to €34,433


Autor: Laura Lamas



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