The VAT regime applicable to distance sales has been amended as of 1 July 2021.
Until 30 June 2021, the regime applicable to distance sales was based on the principle of taxation of VAT in the country of destination of the goods when annual sales exceeded a threshold set by each EU Member State (threshold between EUR 35,000 and 100,000).
Since 1 July 2021, the threshold for distance sales has been harmonised and lowered to EUR 10,000 per year for all distance sales made in all member states of the European Union.
Source WTS
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