How the €10,000 threshold works
Since 1 July 2021, the EU has one threshold for cross-border sales to consumers, replacing the old per-country limits. It covers distance sales of goods to consumers in other EU countries, plus telecoms, broadcasting and electronically supplied services to consumers in other EU countries. Your sales to all other EU countries are added together.
charge VAT at the customer's country's rate
otherwise: you may charge your own country's VAT
The test is applied to both the previous and the current calendar year. If you passed €10,000 last year, destination VAT applies from 1 January. If you pass it during the year, it applies from the sale that takes you over, and to every cross-border consumer sale for the rest of that year and all of the next. You can also opt in to destination VAT below the threshold.
Using the One-Stop Shop (OSS)
Once destination VAT applies, you don't need to register for VAT in every customer country. You register for the Union OSS in your own country, charge each customer their country's VAT, and declare it all in one quarterly OSS return. Your tax authority passes the VAT to the other countries. Goods imported from outside the EU in consignments of €150 or less use the separate Import One-Stop Shop instead: see the IOSS VAT calculator.
What doesn't count
Sales to customers in your own country, sales to VAT-registered businesses (normally reverse-charged), and exports outside the EU are all outside the threshold. The threshold also only applies to businesses established in a single EU country. Businesses established outside the EU generally charge destination VAT from the first sale.
Frequently asked questions
What is the €10,000 EU distance selling threshold?
It is an EU-wide annual limit on cross-border sales of goods and digital services to consumers in other EU countries. Below it, a business established in one EU country can charge its home VAT; above it, VAT is due at the customer's country's rate.
Which sales count toward the €10,000?
Distance sales of goods to consumers in other EU countries plus telecoms, broadcasting and electronic services supplied to consumers in other EU countries. Domestic sales, B2B sales and exports outside the EU don't count.
Is the threshold per country?
No. Since July 2021 it is a single €10,000 total across all other EU countries combined, measured over the current and the previous calendar year.
What happens when I go over €10,000?
From the sale that takes you over, you charge VAT at the customer's country's rate. Instead of registering in each country, you can register for the One-Stop Shop in your own country and file a single quarterly return.
Does the threshold apply to non-EU sellers?
No. It only applies to businesses established in a single EU country. Sellers established outside the EU generally charge the customer's country's VAT from the first sale.
Sources
Rules: European Commission, VAT One Stop Shop. Standard VAT rates: European Commission Taxes in Europe Database via the vatnode dataset (version 2026-09-28), last checked 2026-09-29. This checker uses standard rates; some goods qualify for reduced rates in the customer's country.