35A.—(1) Subject to subsection (3), sections 30(a) and 34(kc) shall not apply to—

(a) intra-Community distance sales of goods, or

(b) supplies of telecommunications services, radio or television broadcasting services or electronically supplied services, made by a taxable person where—

(i) the taxable person is established or, in the absence of an establishment, has his or her permanent address or usually resides in the State only,

(ii) the goods referred to in paragraph (a) are dispatched or transported to a Member State other than the State, or services referred to in paragraph (b) are supplied to a non-taxable person who is established, has his or her permanent address or usually resides in a Member State other than the State, and

(iii) the total value of the supplies, exclusive of value-added tax, of goods referred to in paragraph (a) and services referred to in paragraph (b) does not in the current calendar year, and did not in the previous calendar year, exceed €10,000.

(2) Subject to subsections (3) and (4), where subsection (1) applies—

(a) section 29(1)(a) shall apply to intra-Community distances sales of goods, and

(b) section 34(b) shall apply to the supply of telecommunications services, radio or television broadcasting services or electronically supplied services.

(3) Where, during a calendar year, the threshold referred to in subsection (1)(iii) is exceeded, sections 30(a) and 34(kc) shall apply from the date on which that threshold is exceeded.

(4) (a) A taxable person in respect of whom subsection (1) applies may opt for the place of supply of the supplies of goods referred to in subsection (1)(a) and services referred to in subsection (1)(b) to be determined in accordance with sections 30(a) and 34(kc).

(b) Where a taxable person exercises the option provided for in paragraph (a), that option shall apply for a period of not less than 2 calendar years from the date on which the option is exercised.]