Content of this article
- Preliminary remarks
- Delivery Threshold
1. Preliminary remarks
Since July 2021, the EU-wide delivery threshold (B2C) has applied to deliveries and services (e.g. print products, bonuses, etc.).
Delivery thresholds are turnover limits that determine the amount above which a company must pay VAT in another EU country.
If a company sells goods or services to another EU country and exceeds the delivery threshold of that country, it must register for VAT in that country and pay the tax there. The thresholds vary depending on the country and are intended to ensure that the VAT is paid correctly in the country of destination of the goods or services.
If you have any questions, consult your tax office.
2. Delivery Threshold
Use the drop-down menu to select countries
- for which the delivery threshold has been reached in the current calendar year.
- for which the delivery threshold is waived in the current calendar year.