| Commentary

399 Distance selling

| Commentary

399 Distance selling

Distance sales are sales of goods by a supplier in one European Union state to non-VAT registered persons in different member states where the goods are delivered by the supplier. Non-VAT registered customers include private individuals, public bodies, charities and small businesses making supplies beneath the registration threshold as well as exempt businesses. If a supplier in one member state sells goods in excess of the threshold limit in any other member state, then the supplier must either register there or appoint a tax representative there (if it has no place of business) and then account for

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to LexisLibrary or register for a free trial