Value Added Tax Consolidation Act 2010 section 35A

Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services

Section 35A provides a €10,000 annual threshold below which Irish-established suppliers making intra-Community distance sales of goods and supplies of telecommunications, broadcasting or electronically supplied (TBE) services to other EU Member States may account for VAT domestically in Ireland rather than in each customer's Member State.