Module 19 min870 wordsFree — no account
Distance selling, and the annual threshold
Dated official sources, and the contents this module links to · 1 section
Official sources
- entreprendre.service-public.gouv.fr F33340 — VAT applicable to trade in goods in the European Union; page « Vérifié le 08 octobre 2025 » — verified on September 12, 2026
- impots.gouv.fr — Using the VAT one-stop shop (IOSS-OSS); page « Publié le 22/04/2021, modifié le 23/04/2025 » — verified on September 12, 2026
Contents linked from this module
- Using the small-business VAT exemption
The course setting out the thresholds of the exemption, its effects on invoicing and the cases where it is lost mid-year.
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.