EU VAT scenario guide
EU B2C distance sales VAT guide
Intra-EU distance sales of goods are generally taxed where transport to the consumer ends.
General rule
Article 33 applies destination taxation. Article 59c provides a EUR 10,000 combined threshold for qualifying EU-established suppliers, while OSS can simplify reporting.
Important exceptions
Imports, excise goods, installation supplies, marketplaces and non-EU establishments can require different treatment.
Legal references
- Article 33
- Article 59c
This guide summarizes the general EU framework. Classification, establishment, customer evidence, national implementation and special schemes can change the result. Confirm material transactions with the relevant tax authority or adviser.