Mail order and Internet sales to private individuals (‘B2C’) in other Member States of the EU are known as distance sales. The basic rule is that these sales are initially subject to UK VAT and treated in the same way as domestic sales.
In the April issue of 'Tax Insider’, Andrew Needham looks at the distance sales thresholds, and what happens if you fail to register on time.
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>> The Importance Of Keeping Track Of Distance Sales
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