The distance selling thresholds set by EU Member States remain unchanged on 1 January 2021.
However, it should be noted that:
- Due to the Covid-19 crisis, Germany had temporarily reduced its standard rate from 19% to 16% and its reduced rate from 7% to 5%. between 1 July 2020 and 31 December 2020. The normal rates of 19% and 7% were reinstated as of 1 January 2021.
- Due to the Covid-19 crisis, The republic of Ireland temporarily reduced its standard VAT rate from 23% to 21%. The standard rate of 23% is expected to be reinstated on 1 March 2021.
Source: ASD Group
