Selling and shipping products product from country A to country B to individual customers (B2C) is called distance selling.
Initially such transactions do not trigger VAT obligation in country B until a certain threshold is not reached. This threshold is set by each country individually. The amount must be calculated annually based on the net amount of the sales to country B from any other EU countries. The net amount should not be accumulated from the previous year, only calendar year counts from 1st January to 31st December.
One of the conditions to be VAT registered is selling over the Distance Selling Thresholds in a calendar year. Every EU country has its own threshold and may use their local currency. If your sales are near, we suggest to let us know as soon as possible so we can take the necessary actions
You can check out the thresholds here: https://www.globalvatcompliance.com/distance-selling-thresholds-eu/
Distance sale from other country means delivery from other EU country to reporting country, taxable in country of arrival.
Distance sales to reporting country means delivery from reporting country to another EU country, taxable in country of dispatch.