Intra community distance sales B2C
Intra community distance sells B2C - these are sales where a VAT registered entity sells goods to VAT non-registered individuals living in countries other than the merchant's country of incorporation.
Each EU country has adopted a threshold for deliveries above which companies are required to register for VAT in that country.
Example
You are a Bulgarian company that sells goods through its online store directly from its warehouse in Bulgaria to private individuals in Romania and your annual turnover reaches the VAT registration threshold in Romania. You are required to register for VAT in Romania and to pay VAT in Romania for your sales to individuals there.
For your convenience, we offer a table of EU registration thresholds:
-
Austria35 000€ -
Belgium35 000€ -
Bulgaria35 791€ -
Croatia36 231€ -
Cyprus35 000€ -
Czech Republic35 000€ -
Denmark37 668€ -
Estonia35 000€ -
Finland35 000€ -
France35 000€ -
Germany100 000€ -
Greece35 000€ -
Hungary35 000€ -
Ireland35 000€ -
Italy35 000€ -
Latvia35 000€ -
Lithuania35 000€ -
Luxembourg100 000€ -
Malta35 000€ -
Netherlands100 000€ -
NorwayN/A -
Poland37 154€ -
Portugal35 000€ -
Romania26 135€ -
Slovakia35 000€ -
Slovenia35 000€ -
Spain35 000€ -
Sweden33 794€ -
SwitzerlandN/A -
United Kingdom82 489€
