Free tool
OSS threshold calculator: whose VAT you charge, and what stock abroad changes
Sell to consumers in other EU countries and there's a €10,000 line: below it you charge your own country's VAT, above it your customers'. Enter your sales to see where you stand and the month you'll cross it, and what changes when your stock moves to a fulfilment centre in another country.
New to VAT words? See them explainedEU VAT rates 2026
The standard VAT rate in each EU country: the rate you charge a consumer there once you are past the threshold or ship from stock abroad. Most countries also have reduced rates for goods such as food, books, medicines or children's clothing.
| Country | Standard rate |
|---|---|
| Austria | 20% |
| Belgium | 21% |
| Bulgaria | 20% |
| Croatia | 25% |
| Cyprus | 19% |
| Czechia | 21% |
| Denmark | 25% |
| Estonia | 24% |
| Finland | 25.5% |
| France | 20% |
| Germany | 19% |
| Greece | 24% |
| Hungary | 27% |
| Ireland | 23% |
| Italy | 22% |
| Latvia | 21% |
| Lithuania | 21% |
| Luxembourg | 17% |
| Malta | 18% |
| Netherlands | 21% |
| Poland | 23% |
| Portugal | 23% |
| Romania | 21% |
| Slovakia | 23% |
| Slovenia | 22% |
| Spain | 21% |
| Sweden | 25% |
Terms explained
The VAT words on this page, in plain language. They are simplified to help you follow along, not legal definitions.
- VAT
- Value-added tax: the sales tax added to the price of most goods in the EU. The seller charges it to the customer and pays it to the tax office. Each country sets its own rate.
- Standard and reduced rates
- The standard rate is a country's normal VAT rate, used for most goods. Reduced rates are lower rates some countries use for things like food, books or medicine.
- Consumer
- A private person buying for themselves, not for a business. Only sales to consumers count towards the €10,000.
- Cross-border sale
- A sale to a customer in a different EU country from the one your parcel ships from. For example, a shop in Spain selling to a customer in France.
- The €10,000 threshold
- A yearly limit on your cross-border sales to consumers, all EU countries added together, without VAT. Under it you can charge your own country's VAT; once you pass it, you charge your customer's.
- Established
- The country where your business is officially registered and run from.
- Excluding VAT
- An amount before VAT is added. The threshold is counted on these amounts, not on what customers paid with VAT included.
- OSS (One Stop Shop)
- An EU online service run by your own country's tax office. You declare and pay the VAT you owe in other EU countries in one place, instead of registering in each one.
- VAT return
- The form where you report the VAT you charged and pay it to the tax office. The OSS return is filed once a quarter, every three months.
- VAT registration and VAT number
- Signing up with a country's tax office so you can charge and pay VAT there. You get a VAT number that goes on your invoices and returns.
- Fulfilment centre
- A warehouse run by another company that stores your stock and ships your orders for you. Amazon FBA is one example.
- Stock abroad
- Your goods kept in a warehouse in another EU country so they reach customers there faster. Orders shipped from it don't get the €10,000 threshold.
- IOSS (Import One Stop Shop)
- Like OSS, but for parcels worth up to €150 shipped into the EU from outside. You charge VAT at checkout, so your customer pays nothing extra at the door.
How the calculator works
Nothing here is estimated: the rule is Article 59c of the EU VAT Directive, and the numbers are yours.
- 01
Your sales
Only sales of goods to consumers in other EU countries count, plus telecoms, broadcasting and electronic services. Sales to businesses and sales in your own country don't. Amounts are excluding VAT.
- 02
The €10,000 rule
Over €10,000 last year, or this year so far, and the customer's country's VAT applies. The monthly figure projects the month this year's total passes it.
- 03
Stock abroad
Orders shipped from a warehouse in another EU country never use the threshold: they carry the customer's VAT from the first sale, and the warehouse country usually needs a local VAT number.
General information, not tax advice. The calculator follows the rule for ordinary goods; it doesn't cover special cases such as second-hand goods sold under the margin scheme, new cars or goods subject to excise duty, such as alcohol. Check your own case with an adviser before you register.
Sources
- The €10,000 threshold
- One Stop Shop
- VAT rates
Moving stock closer to your customers?
A warehouse in another country changes your VAT, and the fulfilment centre you pick can help with it. List your brand with the countries you sell to, and fulfilment centres that handle VAT and IOSS can reach out.
OSS threshold questions
What is the €10,000 OSS threshold?
A business established in one EU country may charge its own country's VAT on sales of goods to consumers in other EU countries as long as those sales stay at or under €10,000 a year, excluding VAT, this year and last. Once they pass it, the VAT of the customer's country applies from the sale that crosses it, usually declared through the One Stop Shop (OSS). Electronic, telecoms and broadcasting services to EU consumers count towards the same €10,000.
Does the threshold apply if my stock is in a fulfilment centre in another EU country?
Not to the orders shipped from that stock. The €10,000 threshold only covers goods shipped from the country where you're established. Orders shipped from stock in another EU country carry the customer's country's VAT from the first sale, and holding stock there usually means registering for VAT in that country as well. Orders you still ship from home keep using the threshold.
What do I do once I pass €10,000?
From the sale that takes you over, charge each customer the VAT of their own country, at that country's rate, for the rest of the year and all of the next. Most sellers register for the One Stop Shop (OSS) in their own country and declare it all in one quarterly return, instead of registering in every country they sell to.
Do sales to businesses count towards the threshold?
No. Only sales to consumers, and others not registered for VAT, in other EU countries count. Sales to VAT-registered businesses in other EU countries are usually invoiced without VAT, and sales in your own country are taxed there as normal.
What's the difference between OSS and IOSS?
OSS (the One Stop Shop) is for sales of goods from stock inside the EU to consumers in another EU country, and for services to EU consumers. IOSS (the Import One Stop Shop) is for goods shipped from outside the EU in parcels worth up to €150: the seller charges VAT at checkout so the customer pays nothing at the door. Both let you declare EU VAT in one return.
My business is outside the EU. Does the threshold apply?
No. The threshold is only for businesses established in one EU country. If you sell goods from stock inside the EU to EU consumers, you charge the customer's country's VAT from the first sale, and you can declare it through OSS. Parcels shipped from outside the EU are imports, covered by IOSS for orders up to €150.
Go deeper
VAT and IOSS fulfilment in Europe
Fulfilment partners that register, file and apply VAT for you.
Fulfilment in Europe
Find a fulfilment centre by country, platform and service.
Multichannel fulfilment in Europe
One stock pool for your shop and the marketplaces.
Selling price calculator
The shelf price with VAT for your target margin, in all 27 countries.
EU shipping cost calculator
Duty, national fees and import VAT for one parcel from outside the EU.
How to choose a 3PL
The questions that matter beyond price.