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Commentary

Supplies of goods by businesses elsewhere in the EU to German consumers (Germany)

19 Germany

Supplies of goods by businesses elsewhere in the EU to German consumers (Germany)

Supplies of goods from other EU member states to German consumers must comply with the distance selling regulations.

The distance selling rules changed from 1 July 2021 and a unified (EU-wide) distance sales threshold is now applicable.

Registration in the relevant EU member states is not necessary if

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