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The rules for the localization of intra-Community sales of goods and services are modified.<\/strong><\/p>\n\n\n\n Effective January 7, 2021, the regulation of the place of performance of intra-Community sales of goods is modified, and a common threshold limit is established both for these transactions and for the provision of services by electronic means.<\/p>\n\n\n\n 1.<\/strong> For the purposes of determining the place of performance, a common quantitative limit<\/strong>is established for<\/strong>intra-Community distance sales of goods and\/or electronic services of 10,000 euros for the total amount of the transactions carried out in the Community during the preceding calendar year.<\/p>\n\n\n\n 2.<\/strong> In deliveries of goods<\/strong>:<\/p>\n\n\n\n a) Regarding intra-Community distance sales of<\/strong>goods. As a general rule, these transactions are taxed at destination, however, they will be taxed at origin<\/strong> when:<\/p>\n\n\n\n b) Regarding distance sales of goods imported from third countries or territories<\/strong>, these are located in TIVA in the following cases:<\/p>\n\n\n\n 3.<\/strong> In the provision of services<\/strong>, the way of quantifying the common threshold for the taxation at source of electronic services is modified, which as from 1-7-2021 must include intra-Community sales of goods.<\/p>\n","protected":false},"featured_media":2544,"template":"noticias-corporativa-single-post.php","categories":[],"tags":[211,222,212],"novedades_corporativa":[],"class_list":["post-35462","noticias","type-noticias","status-publish","has-post-thumbnail","tag-consulting","tag-financial-advisory-en","tag-news","entry"],"acf":[],"yoast_head":"\n\n
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