Distance selling covers mail order sales and, generally speaking, all sales of goods which are dispatched or transported by the seller to an individual, a private consumer, not subject to VAT, established in an EU Member State.
Distance sales made to consumers residing in another EU Member State are fully taxable in that other Member State as soon as the supplier makes sales there whose annual amount exceeds a certain threshold set by that other Member State (between 35,000 euros and 100,000 euros depending on the Member State in question).
For more information on this subject, please consult the dedicated pages of the indirect tax portal or the European Commission . If you have any questions, we invite you to contact your tax expert.
We draw your attention to the abolition of the existing thresholds for distance sales of goods within the EU which will be replaced by a new threshold of EUR 10,000 applicable throughout the EU. Below the threshold of EUR 10,000, the supply of telecommunications, radio or television broadcasting or electronic services (TBE) and distance sales of goods within the EU will remain subject to VAT in the Member State where the taxable person is established.
Therefore, from 1 July 2021, you will only be able to outsource the production of invoices to Letzshop if you do not exceed this new threshold of EUR 10,000. If you exceed this threshold and have previously outsourced the production of invoices to us, we ask you to contact us so that we can stop the production of invoices from 1 July 2021.
Please also note that online sellers can now register in an EU Member State, to declare and pay VAT on all distance sales of goods and the delivery of services to customers located in the EU.
For further information please consult your trustee or the following authority websites:
