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
