The general VAT framework for intra-Community trade may
not apply under the following regimes:
- Specific Regime for Distance
Sales
- Specific Regime for Certain Persons
(PRES)
- Specific Regime Applicable to the
Supply of New Modes of Transport
a) Specific Regime for Distance Sales
According to this regime, for VAT purposes the supply of goods
originally dispatched or transported from a different Member State
is considered to have been made in the destination Member State
provided that the following requirements are met:
- The dispatch or the transport of the
goods is made by or on behalf of the seller.
- The recipients are the persons whose
intra-Community acquisitions of goods are not subject to VAT by
virtue of the content of the PRES Regime described below, or any
other person who is not defined as a taxable person (unidentified
business entities or individuals).
