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VAT practical manual 2022.

Joint limit for intra-EU remote sales and electronically supplied telecommunications, radio and television broadcasting and telecommunications services (Art. 73 LIVA)

Intra-Community distance sales and the provision of telecommunications, radio broadcasting, television and electronic services, which are intended for final consumers and are carried out by businessmen or professionals established in a single Member State, will be deemed to have been carried out in the Member State where it is established. the supplier when the value of said services and sales does not exceed, VAT excluded, 10,000 euros in the preceding calendar year, nor has that figure been exceeded during the current calendar year.

However, business owners or professionals may choose to have these operations taxed at destination, even if the limit of 10,000 euros had not been exceeded in the previous calendar year.

The option will be exercised before the Member State in which the dispatch or transport of the goods to the customer begins, or in which the suppliers are established in the case of the provision of services and will cover at least two calendar years.

For the application of the limit of 10,000 euros, the amount of the consideration for the operations may not be divided into installments.

To calculate this limit of 10,000 euros, distance intra-community sales of goods subject to special taxes made for the persons or entities referred to in article 14 of LIVA will not be taken into account. .