Add annual report by country

[remcotolsma]

The existing thresholds for distance sales of goods within the EU will be abolished and replaced by a new EU-wide threshold of EUR 10 000. Below this EUR 10 000 threshold, the supplies of TBE (telecommunications, broadcasting and electronic) services and distance sales of goods within the EU may remain subject to VAT in the Member State where the taxable person is established.

Source: https://ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en

Internal Basecamp to-do: https://basecamp.com/1810084/projects/10966871/todos/418493236

[remcotolsma]

The new VAT rules are only B2C related:

From 1 July 2021, the VAT rules on cross-border business-to-consumer (B2C) e-commerce activities will change. The rationale for these changes is to overcome the barriers to cross-border online sales and address challenges arising from the VAT regimes for distance sales of goods and for the importation of low value consignments.

https://github.com/pronamic/wp-pronamic-pay/issues/150

Exception: The EU-wide threshold of €10,000 An exception to this country of destination principle applies if sellers` revenues from distance selling within the EU is less than €10,000 (net, i.e. excluding VAT) in both the previous year and the current year. The threshold does not apply per single EU country but covers all cross-border EU sales to consumers.

https://eclear.com/article/this-changes-for-intra-community-distance-selling-as-of-1-july-2021/

No need for an annual report by country.

https://www.kvk.nl/advies-en-informatie/internationaal-ondernemen/e-commerce/btw-regels-voor-e-commerce-in-de-eu/

[rvdsteege]

@remcotolsma I'd like to propose moving this to a 'Reporting add-on' project, instead of the 6.9 milestone.