Do you need to register for VAT-OSS?

Frequently asked questions

Is the €10,000 OSS threshold per country or for the whole EU?

It is a single EU-wide threshold. You add up all your cross-border B2C sales to consumers across every other EU member state (goods plus telecom, broadcasting and electronic services). Once that combined total passes €10,000 in the prior or current calendar year, destination VAT applies — there is no separate per-country allowance.

Which year's sales count toward the threshold?

Both. You cross the threshold if either the prior calendar year OR the current calendar year exceeds €10,000. If the prior year already exceeded it, you must apply destination VAT for the whole current year; if you cross mid-year, the obligation starts with the transaction that tips you over.

Do I have to use the One Stop Shop once I cross €10,000?

No — OSS is optional, but charging destination-country VAT is not. Above the threshold you must account for VAT in each customer's country. OSS lets you do that through a single registration and return in your own member state instead of registering in each destination country. You can also register directly in each country, or, if you qualify, use the cross-border SME scheme.

I'm a small EU seller just over €10,000 — is there any way to avoid destination VAT?

Possibly. Since 1 January 2025 an EU-established small business with EU-wide annual turnover at or below €100,000 (current and prior year), and below each target country's national threshold (capped at €85,000), can notify for the cross-border SME special scheme and exempt these supplies from VAT. It is a legal alternative to OSS — confirm eligibility per destination through your member-state portal.

I sell from outside the EU. Does the €10,000 threshold apply to me?

No. Non-EU-established sellers are excluded from the €10,000 threshold and must account for EU VAT from the very first B2C sale. For consignments of goods not exceeding €150 imported from outside the EU, the Import One Stop Shop (IOSS) is the corresponding simplification.

Does storing stock in more than one EU country change things?

Yes. Under the current rules the €10,000 threshold concerns cross-border B2C sales, not where your stock physically sits. If you hold goods in more than one member state (for example, Amazon FBA in several EU warehouses), each storage location typically triggers a local VAT registration there regardless of the €10,000 figure. The VAT in the Digital Age (ViDA) package, Directive (EU) 2025/516, is set to ease this from 1 July 2028 by extending the One Stop Shop to movements of your own goods between member states; only minor OSS clarifications apply earlier, from 1 January 2027.

How current are the VAT rates in this tool?

The standard-rate table was re-verified against national tax boards on 12 June 2026, including Estonia's increase to 24% (1 July 2025) and Romania's increase to 21% (1 August 2025). The tool surfaces the verification date in the result and only shows the standard rate — reduced and zero rates are out of scope and should be confirmed with an advisor.

Related EU seller tools

Other compliance checks from SellerGuardrails for cross-border online sellers:

• Check whether you need an EORI number to import or export goods in the EU
• Compare an EU trade mark against national trade mark registration
• Estimate packaging EPR (Extended Producer Responsibility) fees across the EU
• All SellerGuardrails EU compliance tools