EU e-commerce VAT · EUR 10,000 threshold
EU OSS VAT threshold calculator.
Enter your cross-border B2C sales to other EU Member States, excluding VAT. See whether the single EUR 10,000 threshold still applies or whether you now charge the customer's country VAT.
Inputs
Result
Enter your figures.
How the EUR 10,000 threshold works
A single EU-wide annual threshold of EUR 10,000 applies to cross-border supplies to consumers of telecommunications, broadcasting and electronic (TBE) services (since 1 January 2019) and, from 1 July 2021, to intra-Community distance sales of goods as well. The two are added together, not counted separately. The Commission states that the sum of these supplies must not exceed EUR 10,000 without VAT in the current and the preceding calendar year. While both years stay at or under the limit, these supplies are subject to VAT in your own Member State. As soon as it is exceeded, the general rule applies: VAT is due in the customer's Member State, which you can report through the One Stop Shop (OSS) rather than registering in each country.
Who cannot use it
The Commission says the supplier must be established in only one Member State, and that a business established outside the EU with one or more fixed establishments in the EU cannot use the threshold. A supplier who qualifies may still choose to apply the general rules, and is then bound by that decision for two calendar years. The tool applies these rules to the three tick-boxes; if more than one applies, you get the stricter answer.
What this tool does not do
It does not register you, file anything or confirm your status with a tax authority. It adds the figures you type and compares them with EUR 10,000. Exactly EUR 10,000.00 does not exceed the limit; EUR 10,000.01 does. For another currency it divides by the rate you enter, so use the rate your tax authority specifies. This is a planning estimate using standard rates, not tax advice and not an official determination. Reduced rates, exemptions, goods subject to excise duty, B2B reverse charge and place-of-supply rules can change the result. Confirm with your tax authority or adviser.
Sources (retrieved October 2026): European Commission, One Stop Shop; European Commission, declare and pay under OSS.
Frequently asked questions
What is the EU distance selling VAT threshold?
It is a single EUR 10,000 annual threshold, excluding VAT, for cross-border B2C sales of goods (intra-Community distance sales) and telecommunications, broadcasting and electronic services combined. According to the European Commission, the sum must not exceed EUR 10,000 in the current and the preceding calendar year for the threshold to apply.
What happens when I go over EUR 10,000?
The general rule applies: VAT is charged at the rate of the customer's Member State. The Commission describes the One Stop Shop as a way to declare and pay that VAT through one return in one Member State instead of registering in every country.
Does the threshold count sales from the previous year?
Yes. The test is the current and the preceding calendar year. If last year's cross-border B2C sales were above EUR 10,000, the threshold does not apply this year even if you have sold little so far.
Can I choose not to use the threshold?
The Commission says a supplier can decide to apply the general rules instead and is then bound by that decision for two calendar years.