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Where a distance sale is taxed
Dated official sources, and the contents this module links to · 1 section
Official sources
- European Commission, VAT e-Commerce — The One Stop Shop: concepts of distance sales of goods, Member State of consumption, and the EUR 10 000 threshold — verified on September 27, 2026
- Your Europe — Cross-border VAT: selling goods to businesses and to the final consumer in another EU country — verified on September 27, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- EU-wide threshold for distance sales of goods and electronic services to consumers, excluding VAT — €10,000
gesetze-im-internet.de · 2026 rules - Minimum commitment when choosing destination taxation below the threshold — 2 calendar years
gesetze-im-internet.de · 2026 rules
Contents linked from this module
- EU distance sales from Germany: does the threshold apply?
Checks last year's and this year's totals against the EU-wide threshold for a seller shipping from Germany.
- Italian VAT on cross-border trade
The Italian side of the rule, including sales to consumers in other Member States.
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.