European Union – Distance selling thresholds applicable from 1 January 2021

The distance selling thresholds set by the EU Member States remain unchanged on 1 January 2021 :

However, due to the Brexit :

• BtoC sales between the European Union and the United Kingdom are no longer subject to the distance selling regime (see our dedicated FAQs for more information);

• BtoC sales between the EU and Northern Ireland remain subject to the distance selling regime, based on the threshold that was applicable in the UK;

In addition, the distance selling regime will be substantially amended from 1 July 2021 (see our dedicated page and article for more information).

Source: ASD Group