Distance sales in France – new rules & regulations

Distance sales broadly denote the movement of tangible goods from one Member State of the European Union to another Member State.

Previously (up until 30^th June 2021), the tax liable on these ‘distance sales’ were set by each individual Member State (the country in which the goods were delivered). These VAT thresholds ranged from €35,000 to €100,000.

However new rules have been implemented to make this system more uniform, with Article 147 of the 2020 Budget Act. These new regulations came into force on the 1^st July 2021. This new legislation has now harmonised the threshold for paying VAT at €10,000 for all EU countries.

With these new rules and regulations in mind, if you think that you might need extra support with your EU distance sales, please do not hesitate to get in touch.