Distance selling of goods

Distance selling is when you sell goods from one European Union country to customers in another European country where, generally speaking, these customers are private individuals without undertaking any business activity for VAT purposes.

The “distance selling threshold” is a value in Euros established by each country in Europe. If your sales that you ship from one country into another country are greater than that country’s threshold, you must register for VAT in that country. You are responsible to report, collect, and pay the VAT in that country.

Please note that the distance selling threshold is not a sum total of all your sales across Europe. Each European country has a distance selling threshold, and these thresholds vary from country to country. Consult with a tax authority for the country where you want to sell your products to verify the distance selling threshold.