Entrepreneurs who sell (online) goods to private individuals in another EU Member State, for example through an online webshop, may be faced with the so-called distance selling scheme. This is the case if goods are delivered to private individuals, dispatched or transported by, or on behalf of, the supplier (transport requirement), and if a certain threshold applicable per EU Member State is exceeded. If the distance selling scheme applies, the trader is liable for VAT in the country where the goods arrive, rather than in the country where the goods depart from. If the customer has the goods transported, the scheme does not apply and VAT is paid in the country where the goods depart from.
Source BDO
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