When does tax liability arise?

Tax liability arises on the first sale that leads to the supply threshold being exceeded. It is sufficient if the threshold has already been exceeded in 2020 or in one of the first quarters of 2021. In such cases, cross-border sales are notifiable for tax purposes from 1 July 2021. If the supply threshold is only exceeded in October 2021, tax will be paid from that moment on in the country of supply (tax is settled in the country of dispatch until the threshold is exceeded).