When a seller who is subject to VAT sells goods to a person who is not subject to VAT from another EU Member State, such as a private individual, the VAT scheme for distance sales applies. Since 1 July 2021, the seller must in principle charge the VAT of the EU Member State where the private individual resides. There is an exception to this for micro-enterprises if they do not exceed the sales threshold of € 10,000 per year. The Minister of Finance has clarified when this exception can be applied correctly.
Source: alaska-group.eu
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