HOME > WHAT ARE THE RULES FOR E-COMMERCE?
HOME > WHAT ARE THE RULES FOR E-COMMERCE?
Whether you sell via your own website or via a marketplace (Amazon, Fnac, eBay), we can assist you. A dedicated service for online retailers has been set up to resolve all the challenges faced by businesses engaged in distance selling.
Centralise all your VAT refund claims via a single dedicated service
VAT registration of your company in another EU Member State
Verification that purchase invoices contain all the required information
Preparation and submission of VAT returns
Support during administrative or customs audits
Provision of tailor-made training on distance selling, ideal for your staff
Distance selling concerns intra-Community supplies made to non-taxable persons (individuals, associations and similar entities). An e-commerce business making intra-Community sales must comply with the VAT thresholds provided for by the European directive. Once the threshold is exceeded, the online seller must charge the VAT of the country of destination. Specific VAT rules apply to these transactions.
The distance selling regime applies when three conditions are met:
E-commerce businesses can sell to non-taxable persons in other EU Member States using their national VAT rate until the threshold set by the country of destination is reached. This threshold corresponds to the annual turnover generated by distance sales in the country of destination.
Example: Company A is established in France and sells costume jewellery via its website to customers in Belgium. If its annual net turnover in Belgium remains below €35,000, it charges French VAT. Once this threshold is exceeded, it must charge Belgian VAT.
Note that certain products do not benefit from the same tax treatment in all countries. It is essential to check the applicable VAT rates in the country of destination and to determine whether the goods are subject to a reduced rate or the standard rate.
The regime does not apply to supplies of:
| MEMBER STATE OF THE EU | DISTANCE SELLING VAT THRESHOLD |
|---|---|
| Austria | 35 000 € |
| Belgium | 35 000 € |
| Bulgaria | 70 000 BNG (35 791 €) |
| Croatia | 270 000 HRK (35 000 €) |
| Cyprus | 35 000 € |
| Czech republic | 1 140 000 CZK (46 570 €) |
| Denmark | 280 000 DKK (35 000 €) |
| Estonia | 35 151 € |
| Finland | 35 000 € |
| France | 35 000 € |
| Germany | 100 000 € |
| Greece | 35 000 € |
| Hungary | 8 800 000 HUF (32 257 €) |
| Ireland | 35 000 € |
| Italy | 35 000 € |
| Latvia | 24 000 LVL (34 052 €) |
| Lithuania | 125 000 LTL (36 023 €) |
| luxembourg | 100 000 € |
| Malta | 35 000 € |
| Netherlands | 100 000 € |
| Poland | 160 000 PLN (46 570 €) |
| Portugal | 35 000 € |
| Romania | 118 000 RON (28 012 €) |
| Slovakia | 35 000 € |
| Slovenia | 35 000 € |
| Spain | 35 000 € |
| Sweden | 320 000 SEK (36 232 €) |
Distance selling concerns intra-Community sales made to non-taxable persons (B2C).
Specific VAT thresholds apply to distance selling. The threshold varies according to the country of destination.
Once the threshold is exceeded, the company must obtain a tax registration in that country, acquire a local VAT number and charge the VAT of the country of destination.
The frequency of VAT returns differs according to the countries and may be monthly, quarterly, annual or according to another interval.
From 1 September 2026 · Foreign large and mid-sized companies, get ready! More info