3. Intra-community distance sales

With effect from January 1, 2023, a series of technical adjustments are made to adapt the regulation of electronic commerce in VAT to community regulations :

• The rules regarding the place of intra-Community distance sales of goods and the calculation of the limit of 10,000 euros that allows continued taxation at source for these operations are defined more precisely.

• With regard to the limit of EUR 10,000 referred to in the previous paragraph, it is specified that, for the application of the corresponding threshold, the supplier must be established in only one Member State and the goods must be sent exclusively from that Member State of establishment.