Module 19 min870 wordsFree — no account
Distance selling, and the annual threshold
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 85 words · 1 min
Worked example
The quarter that changes the rate
A French online shop sells 9 200 € of goods to Belgian and German private customers between January and August. It charges the French rate and reports in France. In September, an order of 1 300 € brings the running total to 10 500 €. That order and every later one fall under the rate of the country of delivery. From that order on, the shop must register in each State concerned or sign up to 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.