Cross-border VAT

What we recorded

Read 2026-11-11 through a fetch tool that can summarise. Telecommunications, broadcasting and electronic services to private customers are always taxed in the customer’s country. A threshold of EUR 10 000 (10,000) applies to distance sales in the EU; below it these services may be taxed where the seller is established. Online sellers can register in one EU country (the One-Stop Shop) to declare and pay VAT on such sales. Written for EU-established businesses; it does not cover non-EU sellers, and warns of several important exceptions.

Claims that cite it

• The European Commission says electronic services sold to private customers are taxed in the customer’s country, with a EUR 10,000 threshold for EU-established sellers, and that one registration in the One-Stop Shop can cover the VAT due across the EU. (strong)