Intra-EU remote sales to private individuals or end consumers

In general, intra-Community distance sales to private individuals or final consumers will be taxed in the Member State where the customer (private individual or final consumer) is located.

However, when made by traders established in a single Member State, distance selling is taxable:

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

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

3. If in the previous year the amount of intra-Community distance sales and the supply of telecommunications, television, radio and electronic broadcasting services to final consumers established in other Member States did not exceed EUR 10,000, but the entrepreneur exercised the option provided for in Article 73 of the LIVA, they shall be taxed at destination.

To pay the VAT corresponding to intra-Community distance sales, the entrepreneur may:

1. To benefit from the Union's one-stop scheme, which allows, by means of a single self-assessment submitted to the Member State of identification, the VAT due on all intra-Community sales made to be paid.

2. Submit a self-assessment in each Member State where he is liable for VAT on intra-Community distance sales.