Taxation in online shops.

Currently there is a boom in online shops, we receive many queries in our office in relation to their taxation, what taxation they have, which is the most interesting option, what requirements must be met, etc..

First of all, on-line shops or on-line service provision have the same taxation as a normal shop or a normal service provision, what happens is that with the Internet customers can be from different points and this leads us to carry out international operations, which did not happen before the emergence of the Internet.

If we have reached the point of carrying out international operations, most often they are within the EU, in this case you must register in the Register of Intra-Community Operators (ROI). If the operations are carried out with other companies, these will be exempt from VAT, but if they are carried out with clients who are not companies, Spanish VAT will be applied, as long as a certain volume is not reached for each country, in which case it is necessary to register for VAT in the country of the clients and settle the VAT in that country.

The exception of telecommunications, radio or television broadcasting and electronically supplied services must be taken into account. These always have to pay the VAT of the customer’s country.