The distance selling rules changed from 1 July 2021 and unified (EU-wide) distance sales rules are now applicable.
Intra-EU distance sales (Luxembourg)
Intra-EU distance sales are defined as sales of goods dispatched or transported by or on behalf of the supplier from one EU member state to another.
There is an EU-wide distance selling threshold of €10,000 up to which supplies of goods by EU businesses to consumers remain subject to VAT in the EU member state of dispatch. The threshold of €10,000 also includes broadcasting, telecommunication and electronically supplied (BTE) services rendered to consumers established in another
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Web page updated on 17 Mar 2025 16:03