By Tommaso Fonti, LL.M. –  International Taxation Area


The EU Commission has clarified that since 1st July 2021 the new annual threshold of 10,000 euros, which triggers the obligation to pay VAT in the EU country of destination of the products, is unique for all EU Member States and is calculated by taking into account the total value of both intra-EU online sales of goods (so-called distance sales) and cross-border supplies of electronic services (so-called “TTE” services) to private EU consumers.

Read the article in Italian