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Practical Handbook VAT 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 supplies of telecommunications, radio and television broadcasting and electronic services to final consumers by traders or professionals established in a single Member State shall be deemed to be made in the Member State where the supplier is established where the value of such supplies and sales does not exceed, excluding VAT , EUR 10 000 in the preceding calendar year and has not exceeded EUR 10 000 in the current calendar year.

However, entrepreneurs or professionals may opt for the destination taxation of these transactions, even if the limit of 10,000 euros was not exceeded in the previous calendar year.

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

For the application of the limit of 10,000 euros, the amount of the consideration for the transactions may not be split.

For the purposes of calculating this limit of 10,000 euros, intra-Community distance sales of excisable goods made for the persons or entities referred to in Article 14 of the LIVA shall not be taken into account.