We consider as distance sales all the sales taking place without the simultaneous physical presence of the buyer and the seller. When carrying out a trading exchange, the offer is transmitted from the seller to the buyer, who may accept is by any means of distance communication. Within Europe, distance selling occurs when a member of the EU, holding a valid VAT number, trades with another member without a VAT registered number.
For example, all the contracts arising from mail, phone, television or radio proposals are considered as distance selling.
In the case of a Spanish company, if the value of the commercial transfers made over a calendar year exceeds or will exceed the amount of 35,000 Euros, the supplier must register the VAT in their own state, and take into consideration the Spanish VAT rate.
The threshold varies according to the country:
|Finland Republic||€ 35,000|