VAT on electronic services to EU consumers: €10,000 threshold for taxation in the supplier's State

Article 259 D of the General Tax Code is rewritten to partly transpose Directive (EU) 2017/2455 on e-commerce VAT. Telecommunications, broadcasting and electronically supplied services to consumers in another Member State remain taxed in the supplier's State as long as their annual total does not exceed €10,000 excluding VAT (current and previous year). Above that, VAT is due in the customer's State. The supplier may opt for taxation in the customer's State.