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OSS THRESHOLD / EU VAT

EU OSS €10,000 threshold checker

Check whether your sales to consumers in other EU countries are over the €10,000 threshold, after which you must charge each customer's country's VAT through the One Stop Shop.

By the CalcBloc teamLast verified

Your details

01Sales to consumers in other EU countries

Goods shipped to, and electronic services supplied to, consumers in other EU countries, excluding VAT.

02Your business

Below the threshold

€6,000

€4,000 of headroom left this year

Result
Below the threshold
Headroom left this year
€4,000
Projected sales this year
€9,000
Threshold
€10,000
  • The €10,000 threshold covers the total of intra-EU distance sales of goods and telecoms, broadcasting and electronic services to consumers in other EU countries, in the current and the preceding calendar year. Below it you may charge your own country's VAT; once it is exceeded, VAT of the customer's country applies from that sale on, normally declared through the One Stop Shop (OSS).
  • The threshold is not available to businesses established, or with a fixed establishment, in more than one member state: they charge the customer's country's VAT from the first sale.
  • Sales to businesses (B2B) and domestic sales do not count. Goods imported from outside the EU in consignments of €150 or less use the Import One Stop Shop (IOSS) instead.

Below the threshold: €6,000 €4,000 of headroom left this year

Cross-border sales to EU consumers
Show the breakdownSales
Last calendar yearunder €10,000€4,000
This year so farunder €10,000€6,000
This year, projectedunder €10,000€9,000

€6,000

€4,000 of headroom left this year

How it's calculated

Since 1 July 2021 a single EU-wide threshold of €10,000 decides which country's VAT applies when an EU business sells to consumers in other member states. It covers intra-EU distance sales of goods and telecommunications, broadcasting and electronic services, added together across all EU countries. Below it you can charge your own country's VAT; above it, the customer's country's VAT applies, and you can declare it through the One Stop Shop (OSS).European Commission

The rule

  • Add up cross-border sales to EU consumers, excluding VAT, for last calendar year and this year so far.
  • If either is over €10,000, charge the customer's country's VAT, starting with the sale that crosses the threshold.
  • If you are established in more than one member state, the threshold does not apply at all.
  • The calculator also projects this year's total from your expected sales, as a warning before you cross it.

Worked example

For a seller with €4,000 of cross-border consumer sales last year and €6,000 so far this year, the result is "Below the threshold", with €4,000 of headroom left. Expecting another €3,000 would keep the year under the threshold; expecting €5,000 more would not.

€6,000 so far this year, €4,000 last yearOSS / EU VAT
LineSales
Last calendar year€4,000
This year so far€6,000
This year, projected€9,000

Assumptions and limitations

  • EU-established sellers. Non-EU businesses use the non-Union OSS or IOSS and have no threshold.
  • Consumers only. B2B sales with a valid VAT number are normally zero-rated and do not count.
  • Goods shipped from your country. Goods stored in other EU countries (for example in marketplace warehouses) are local sales there and need a VAT registration in that country.
FAQ

Questions people ask

What is the €10,000 OSS threshold?

Since 1 July 2021, an EU business selling goods or electronic services to consumers in other EU countries can charge its own country's VAT as long as the total of those cross-border sales stays at or below €10,000 a year, in both the current and the previous calendar year. Above it, the VAT of each customer's country applies.

What happens when I go over the threshold?

From the sale that takes you over €10,000, you must charge the VAT rate of the customer's country. Instead of registering for VAT in each country, you can declare and pay all of it through the One Stop Shop in your home country, with one quarterly return covering every EU country you sell to.

Which sales count towards the threshold?

Distance sales of goods shipped from your country to consumers in other EU countries, and telecommunications, broadcasting and electronically supplied services to consumers in other EU countries. Sales to VAT-registered businesses, domestic sales and other services do not count. Amounts are measured excluding VAT.

Can businesses outside the EU use the threshold?

No. The €10,000 threshold applies only to businesses established in a single EU member state. Non-EU businesses selling services to EU consumers use the non-Union OSS, and those selling imported goods in consignments of €150 or less can use the Import One Stop Shop (IOSS).

Is OSS registration compulsory?

No, OSS is optional: you can instead register for VAT in every country where you have customers. Most small sellers find OSS much simpler. You can also choose to apply destination-country VAT and use OSS before reaching the threshold, but you are then bound for at least two calendar years.

Sources

  1. European CommissionOne Stop Shop (OSS) · retrieved 2026-10-20

By the CalcBloc teamLast verified

How every figure is checked: methodology.