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 pay tax on these transactions at their destination, even if the limit of 10,000 euros was not exceeded in the previous calendar year.

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

For the purposes of applying the limit of 10,000 euros, the amount of consideration for the operations may not be divided into fractions.

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

The limit of 10,000 euros will not apply when intra-Community distance sales of goods are made, in whole or in part, from a Member State other than that of establishment.