Special regimes applicable to non-EU residents

With application from 1-1-2021, the Rgto UE / 282/2011 is modified as a result of the modifications introduced in Directive 2006/112 / EC by Directive (EU) 2017/2455.

Directive (EU) 2017/2455, amended the Community VAT directive, introducing the following changes:

A. Extension of the special regimes provided for non-established taxable persons that provide telecommunications, broadcasting and television services or electronically to persons who are not taxable persons, to all types of services, as well as to intra-community sales to distance of goods and distance sales of goods imported from third territories or third countries.

B. Introduction of certain provisions applicable to taxpayers that facilitate the delivery of goods or services rendered by other taxpayers through the use of electronic interfaces.

Due to these modifications, it has been considered necessary to update Rgto UE / 282/2011. These updates are applicable from 1-1-2021. We highlight the following issues within these changes:

1. The term “indirectly” is defined and clarified, in the definitions of “intra-community distance sales of goods” and “distance sales of goods imported from third territories or third countries”, which is considered:

-when the supplier subcontracts the delivery to a third party that physically delivers them to the customer;

-when a third party is in charge of shipping or transport, but the supplier assumes all or part of the responsibility for the physical delivery;

-when the supplier bills and charges transportation fees to the customer and a third party is responsible for organizing the expedition or transportation of goods.

2. In the case of delivery of goods or provision of services through an electronic interface, the meaning of the term “facilitate” is specified, and clarifies in which cases a taxable person is not considered to facilitate, which is:

-when the supplier bills and charges transportation fees to the customer and a third party is responsible for organizing the expedition or transportation of goods;

-when the supplier contributes by any means to the delivery services of a third party, contact them or provide the necessary information for the delivery of the goods to the consumer.

3. With regard to taxpayers who facilitate deliveries of goods in the Community through the use of an electronic interface or use the special regime applicable to distance sales of goods imported from third territories or third countries, it is clarified that the moment in The payment is considered to be accepted (whichever comes first): the payment confirmation, the authorization message or a payment commitment.

4. Depending on the nature of the information that can be accessed by taxable persons that facilitate the delivery of goods and services through the use of an electronic interface, as well as their associated costs, it is determined what type of information should be kept in records of taxable persons that facilitate the delivery of goods and the provision of services in the Community through the use of an electronic interface.

On the other hand, when your records depend on the information provided by third parties, if this is incorrect, you are not considered debtor of any VAT amount that exceeds the one declared and paid on such deliveries, if you can prove that you had not known or I could reasonably know that the information received was incorrect.

In these operations it is presumed that the suppliers that sell goods through that electronic interface are taxpayers and their customers, who are not. However proof to the contrary is allowed.

5. Regarding the special regimes provided for taxpayers who provide services to people who do not have the status of taxpayers or who make distance sales of goods or certain national deliveries of goods:

a) It is clarified that the identification number assigned to an intermediary acting on behalf of and for the account of a taxable person that uses the import regime is an authorization that allows him to act as an intermediary and cannot be used by the intermediary to declare VAT on operations subject to said tax.

b) The provision that excludes a taxpayer who has voluntarily stopped using a special regime is abolished from rejoining said special regime during a period of two civil quarters (Rgto UE / 282/2011 art.57 octies redacc Rgto (EU) 2019/2026).

c) As for the rectifications of the tax declarations that have to be submitted until the last declarative period of 2020, they will be made through modifications of that declaration. As of January 1, 2021, any modification of the figures contained in the VAT declaration with respect to the periods from the first declaration period, will only be made, by means of adjustments in a subsequent declaration.

Taxable persons excluded from a special regime may no longer introduce rectifications in a subsequent declaration. Therefore, rectifications must be made directly before the tax authorities of the corresponding consumer Member States.

d) For the purpose of control, taxpayers who apply these special regimes must include in their records information on the returns of goods and the issue or transaction numbers.

The obligation to relate the name, if known, of the customer (Rgto UE / 282/2011 art. 63 quater redacc Rgto (UE) 2019/2026) is eliminated.

e) With respect to the special regime for the declaration and liquidation of VAT on imports, it is specified that the deferrals in the payment of the import tax may be subject to the usual conditions applied under customs law to authorize the deferment of the payment of import duties.

The application of this special regime does not require Member States to require that the person presenting the goods in customs has the authorization of the person to whom the goods are destined.