The Tax Agent for your business in the European Union

You're here : Home > Tax > Distance selling


	For all additional information, please contact us by telephone from Monday to Friday between 9 am and 5 pm.


	Please click on following icon to localize our agencies in European Community...

Distance selling

Definition of Distance selling

These are sales made by a VAT registered company in an EU state or outside the EU to a private individual or a company making exempt supplies (i.e. exempt from VAT) in another member state.

• The specific nature of Distance Selling :

Once the threshold is exceeded, these supplies are subject to mandatory VAT in the recipient country. The seller can opt to have the VAT of the recipient country applied once the threshold is exceeded.

• Territorial rules for Distance Selling :

From other EU Member states to France, the threshold is set at 100,000 Euros.

• Thresholds for other Member states :

Germany	100.000 EUR	Latvia	24.000 LVL
Austria	35.000 EUR	Lithuania	125.000 LTL
Belgium	35.000 EUR	Luxembourg	100.000 EUR
Bulgaria	70.000 BGN	Malta	35.000 EUR
Cyprus	35.000 EUR	Netherlands	100.000 EUR
Denmark	280.000 DKK	Poland	160.000 PLN
Spain	35.000 EUR	Portugal	35.000 EUR
Estonia	35.151 EUR	Czech Republic	1.140.000 CZK
Finland	35.000 EUR	Romania	118.000 RON
Greece	35.000 EUR	United Kingdom	70.000 GBP
Hungary	8.800.000 HUF	Slovakia	35.000 EUR
Ireland	35.000 EUR	Slovenia	35.000 EUR
Italy	35.000 EUR	Sweden	320.000 SEK

If the annual supplies are lower than the threshold, the VAT in the country of origin applies.
- Excepting non-EU countries, where it is mandatory to appoint a fiscal representative in the recipient country.
- If the annual supplies are higher than the threshold, the VAT in the country of supply applies.

OPTION
For supplies lower than the threshold, it is optional to apply the VAT in the recipient country. This option once applied, is irrevocable and irreversible.

Liable for the ESL in France :
1) French VAT applicable : no ESL.
2) VAT applicable in the recipient country : Dispatch ESL.

Other obligations :
1) French VAT applicable : no other obligations.
2) VAT applicable in the recipient country :
a - Obtain a VAT number in the recipient country to manage the VAT.
b - Submission of an intrastat declaration for the acquisitions in the recipient country.

For all further information about Distance Selling please contact the ASD Group.