Selling goods online to consumers in other EU countries
Where a parcel sent to a consumer in another Member State is taxed: the EU-wide €10,000 threshold and its conditions, then the Union scheme of the One Stop Shop — one registration at home, one quarterly return, one payment — and its edges: invoices, records, corrections, marketplaces and goods shipped from outside the EU. The mechanism common to France, Germany, Italy and Spain, with links to the French, German and Italian fiches that apply it. Three modules, free to read.
Intermediate3 modules27 minFree course
2026 rules — verified on September 27, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Recognise an intra-Community distance sale of goods from its defining elements
- Apply the EU-wide threshold and the conditions attached to it
- Tell a sale to a consumer apart from a sale to a VAT-registered business
- Know what opting for destination taxation below the threshold commits you to
- Place the Union scheme among the three schemes of the One Stop Shop
- Identify the Member State where a seller established in the EU registers
- Know when registration takes effect and how the quarterly return works
- Understand how one payment reaches each Member State of consumption
- Know which invoicing rules apply to sales declared under the Union scheme
- Keep the records the scheme requires and correct a return the right way
- Recognise when a marketplace becomes the deemed supplier
- Separate intra-EU distance sales from sales of goods shipped from outside the EU
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountWhere a distance sale is taxedWhat you will be able to do
- Recognise an intra-Community distance sale of goods from its defining elements
- Apply the EU-wide threshold and the conditions attached to it
- Tell a sale to a consumer apart from a sale to a VAT-registered business
- Know what opting for destination taxation below the threshold commits you to
- Module 210 minFree — no accountThe Union scheme of the One Stop ShopWhat you will be able to do
- Place the Union scheme among the three schemes of the One Stop Shop
- Identify the Member State where a seller established in the EU registers
- Know when registration takes effect and how the quarterly return works
- Understand how one payment reaches each Member State of consumption
- Module 38 minFree — no accountInvoices, records and the edges of the schemeWhat you will be able to do
- Know which invoicing rules apply to sales declared under the Union scheme
- Keep the records the scheme requires and correct a return the right way
- Recognise when a marketplace becomes the deemed supplier
- Separate intra-EU distance sales from sales of goods shipped from outside the EU
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (1)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (1)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Run the numbers
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Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.