La tributación en el IVA de las importaciones de bienes de escaso valor a partir de 1 de julio de 2021

Abstract

Community regulations regulate a series of VAT exemptions for imports of small value shipments. For a long time, the European Union has been considering that the application of these exemptions may be being carried out, sometimes, fraudulently, and that these exemptions may be generating distortions in competition and a significant loss of revenue. These circumstances are exacerbated by the rise of electronic commerce. As a consequence, on December 5, 2017, the European Union approved Council Directive 2017/2455, which eliminates an important part of this tax benefit and approves several regimes special for the taxation of certain imports. The entry into force of this reform was scheduled for January 1, 2021. However, as a consequence of the Covid-19 pandemic, it will finally take place on July 1, 2021. In this study we expose what will be the taxation in the VAT on imports of low-value shipments from that date.