From 1 July 2021, the distance selling rules changed and a unified (EU-wide) distance sales threshold is now applicable.
For distance sales of intra-EU goods and broadcasting, telecommunication and electronically supplied (BTE) services, the threshold is €10,000 for EU established businesses. The VAT due can, by option, be paid through a One Stop Shop (OSS) scheme (see 14.49) to avoid VAT registrations in each EU member state where the goods are delivered or services supplied.
A specific regime also came into force on 1 July 2021 with regard to distance sales of imported goods. Settlement of the tax
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