VATREG04200 | Registration thresholds and deregistration limits: distance sales

The current distance selling threshold is £8,818. It is based on total value of EU sales made within a calendar year.

The EU distance selling threshold changed to EUR 10,000 (£8,818) from 1 July 2021. Before 1 July 2021, the distance selling threshold was £70,000.

From 1 January 2021, EU distance selling rules only apply when a business based in Northern Ireland or an EU member state supplies and delivers goods to a customer in Northern Ireland or an EU member state and the customer is not registered for VAT or liable to be registered for VAT.