Intra-EU remote sales to private individuals or end consumers

As a general rule, intra-Community distance sales to individuals or final consumers will be taxed in the Member State in which the customer (individual or final consumer) is located.

However, when carried out by entrepreneurs established in a single Member State, distance sales will be taxed:

1. In the Member State of destination, if in the previous year the amount of intra-Community distance sales and the provision of telecommunications, television, radio broadcasting and electronic services to final consumers established in other Member States has exceeded EUR 10,000.

2. If in the previous year the amount of intra-Community distance sales and the provision of telecommunications, television, radio broadcasting and electronic services to final consumers established in other Member States had not exceeded 10,000 euros and the option for taxation at destination was NOT exercised, they will be taxed at source up to 10,000 euros and at destination once exceeded.

3. If in the previous year the amount of intra-Community distance sales and the provision of telecommunications, television, radio broadcasting and electronic services to final consumers established in other Member States had not exceeded 10,000 euros, but the entrepreneur had exercised the option provided for in article 73 of the LIVA , they will be taxed at destination.

To enter the VAT corresponding to intra-community distance sales , the entrepreneur may:

1. Take advantage of the union regime of the so-called single window, which allows, through a single self-assessment submitted to the Member State of identification, to enter the VAT accrued for all intra-community sales made.

2. Submit a self-assessment in each of the Member States in which VAT is due on intra-Community distance sales.