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 allow continuing to be taxed at source for these operations are more precisely defined.

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