Where a distance sale is taxed

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In this module

Module 1 of 3

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Test yourself

Question 1 of 3

A seller established only in Portugal ships goods to consumers in three other Member States. What does the threshold compare?

The sales to each destination country, one by oneThe combined total of distance sales of goods and electronic services to consumers in other Member StatesThe seller's total turnover, domestic sales includedOnly the sales made through its own web shop

Question 2 of 3

Which buyer takes a sale out of the distance sales regime?

A private person living in another Member StateA business with a valid EU VAT number in another Member StateA private person who pays by cardA private person who orders by telephone

Question 3 of 3

A seller under the threshold chooses destination taxation anyway. What follows?

Nothing: the choice can be withdrawn at any timeThe seller is bound by the choice for two calendar yearsThe seller loses its domestic VAT numberThe seller must join the import scheme

Back to the programme Module 2 — nextThe Union scheme of the One Stop Shop

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.

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