Companies located in the EU making sales to individuals located in other member states apply the VAT rate of their own country up to a certain revenue threshold. These thresholds were set depending on the country at $35.000 or $100.000. However, from July 1st, 2021, this threshold was harmonized to $10.000. Meaning if this threshold is exceeded, the VAT of the destination country is applied.
Source: fiscal-requirements.com
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