What is the €10,000 EU OSS threshold?

EU-established sellers in a single member state may charge home-country VAT on B2C digital services and intra-EU distance sales of goods, but only until their total cross-border sales to other member states exceed €10,000 in a calendar year. Above that, destination-country VAT applies.

What does OSS registration let me do?

The One-Stop Shop (OSS) lets you declare and pay the VAT due in every EU consumer country through a single quarterly return in your home member state, instead of registering for VAT separately in each country.

Does the €10,000 threshold apply to non-EU sellers?

No. The €10,000 small-business threshold is only for sellers established in one EU member state. Non-EU businesses supplying digital services to EU consumers must charge destination VAT from the first sale, typically using the non-Union OSS.

Does B2B count toward the threshold?

No. The threshold and OSS cover business-to-consumer (B2C) supplies. B2B digital services are generally handled by the reverse charge, where the business customer accounts for the VAT.

Can I opt into destination VAT below the threshold?

Yes. You can voluntarily apply destination-country VAT and register for OSS even below €10,000. The choice then binds you for at least two calendar years.

EU Digital Services OSS Threshold Checker

Selling digital services (e-books, software, online courses, SaaS) to consumers across the EU triggers special VAT place-of-supply rules. EU-established micro-sellers get a €10,000 annual threshold: below it you charge your own country’s VAT; above it you must charge the customer’s country VAT and report it through the One-Stop Shop (OSS). This checker tells you which regime you fall under.

How it works

The EU’s 2021 e-commerce VAT package sets a single Union-wide threshold:

Add up your B2C sales of digital services and intra-EU distance sales of goods to consumers in other member states this calendar year.
If the total is ≤ €10,000 and you are established in only one member state, you may charge home-country VAT.
Once the total exceeds €10,000, you must charge destination-country VAT from that point and can use the OSS to file one quarterly return covering all EU countries.
Non-EU sellers have no threshold — they charge destination VAT from the first sale (non-Union OSS).

Domestic sales and B2B reverse-charge supplies do not count toward the €10,000.

Example

A German SaaS founder sells to consumers in France, Spain, and Italy. Cross-border B2C totals €7,500 this year — under €10,000, so they charge German VAT. When the total reaches €12,000, they must switch to each customer’s national VAT rate and register for the OSS to report it in one return.

Notes

Screening tool only. The threshold is measured per calendar year and combines digital services with distance goods sales. Once you exceed it or opt in, OSS registration and destination VAT are mandatory. Verify with your tax authority or an EU VAT adviser.