Distance selling, and the annual threshold

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In this module

Module 1 of 3

Test yourself

A way to check what has landed — no marks, no account · 1 section · 162 words · 3 min

Test yourself

Question 1 of 3

Who can be the buyer in an intra-Community distance sale?

Only a private individualAny person not liable for the tax, private individual or business under a derogating regimeOnly a businessAny person established outside France

Question 2 of 3

What does the annual threshold of 10 000 € excluding tax aggregate?

Sales of goods aloneSales of goods and certain services, among them electronic servicesTotal turnoverSales made in one single Member State

Question 3 of 3

Does a vehicle four months old with 3 000 kilometres fall under distance selling?

YesNo, it counts as new and follows the tax of the country of destinationYes, below the thresholdIt depends on the price

Back to the programme Module 2 — nextThe one-stop shop, and the commitment it carries

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