As much publicized in the media, since the 1st July 2021 there is a new scenario of the VAT treatment of the B2C distant sales of goods of companies operating from outside the European Union when selling to final consumers in any of the 27 member states.
This represents a drastic change in the previous existing status quo where most of these sales benefited from the, now eliminated, exemption for small parcels under 22 Euros, which created an unfair competition as regards the European companies engaged in this type of operations.
Source ivaconsulta
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