Distance selling in the EU with the one-stop shop
A threshold of 10 000 € aggregating sales of goods and some services, a one-stop shop replacing as many registrations as there are States — but committing you for every later sale —, and a second threshold of 10 000 € on purchases that a single number given away can trip. Three modules to sell across Europe without multiplying registrations. Explanations and sources are free to read.
Intermediate3 modules26 minModule 1 free to read
2026 rules — verified on September 12, 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.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 by its three conditions
- Place the annual threshold and know what it aggregates
- Anticipate the switch of taxation that crossing it triggers
- Set aside the goods this regime does not cover
- Place what the one-stop shop replaces, and since when
- Delimit the three families of transactions it covers
- Measure the commitment taken at the first use
- Sign up and report from the professional account
- Tell the distance selling threshold from the acquisitions threshold
- Know the derogating purchase regime of an exempt business
- Measure the reach of a crossing, which runs over two years
- Avoid the gesture that costs the exemption with no decision taken
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 accountDistance selling, and the annual thresholdWhat you will be able to do
- Recognise an intra-Community distance sale by its three conditions
- Place the annual threshold and know what it aggregates
- Anticipate the switch of taxation that crossing it triggers
- Set aside the goods this regime does not cover
- Module 28 minIncluded in the full courseThe one-stop shop, and the commitment it carriesWhat you will be able to do
- Place what the one-stop shop replaces, and since when
- Delimit the three families of transactions it covers
- Measure the commitment taken at the first use
- Sign up and report from the professional account
- Module 39 minIncluded in the full courseThe two thresholds of ten thousand eurosWhat you will be able to do
- Tell the distance selling threshold from the acquisitions threshold
- Know the derogating purchase regime of an exempt business
- Measure the reach of a crossing, which runs over two years
- Avoid the gesture that costs the exemption with no decision taken
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 (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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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.