intra EU thresholds

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I have to confess my knowledge is fairly limited in this area. Do France, Germany, Italy and Spain operate similar thresholds to sales tax as we do for VAT? We have a client that is starting to trade within those countries and the turnover in each country will be broadly similar to the UK VAT threshold.

[les35]

Not enough information!
Is the Client intending to establish business establishments in other Member States?
is he selling goods or services? What is he selling?
Is he B2B or B2C?
Is he buying in from the EU or from outside the EU?

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It is a UK based limco selling via amazon, predominantly B2C with stock imported from outside the EU. VAT is paid on stock as it enters the UK

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having had a look at this in more detail the distance selling thresholds are é100k for Germany and é35k for Italy, France and Spain. am I correct in thinking that as the distance sales are only above the thresholds in France and Italy the client only has to register in those states, although sales are near the threshold in Germany and given its lower rate of 19% it may be beneficial to register their voluntarily.

1. Apropos of Spain and Italy, assuming local registration, the supplies are zero rated from the UK, are included on the UK return (in the relevant EU boxes) as well as the local return. Effectively a transfer between VAT registered persons. Is this correct?
2. Apropos of France and Germany, the supplies are accounted for on the UK return in the normal way, with the inputs/outputs being shown in the relevant EU boxes. Is this correct?

intrastat is not an issue - yet.

Thanks

[les35]

Correct re Distance Selling; you have to do this for each MS separately. Once you register in one MS, say Spain, you pay Spanish VAT on those sales, not UK VAT.
You could try this site: https://www.crossbordervat.com/

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Thanks, that's really helpful