On 1 July 2021, the VAT rules for (among other things) sales of EU goods to private buyers in other Member States changed: the so-called distance sales. Before 1 July 2022, each EU country had its own threshold amounts for distance sales; for example, the threshold amount in Germany and the Netherlands was €100,000, while Belgium used a threshold amount of €35,000.For example, a Dutch entrepreneur who supplied more than € 100,000 to private individuals in Germany had to calculate German VAT, register for VAT purposes in Germany and file a VAT return there.
Source: accountancyvanmorgen.nl
