Selling to consumers across the EU? The €10,000 OSS threshold explained

If you sell to private consumers in other EU countries — digital products, an online shop, services — there's one number that changes how you charge VAT: €10,000.

The rule in one paragraph

For cross-border B2C sales of goods and digital services to consumers in other EU member states, there's an EU-wide annual threshold of €10,000 (combined across all countries):

Below €10,000/year  →  you may charge your HOME country VAT rate
At or above         →  you charge the CUSTOMER'S country VAT rate,
                       reported through the One-Stop Shop (OSS)

What OSS actually saves you

Without the One-Stop Shop, charging another country's VAT would mean registering for VAT in that country. OSS replaces that with a single quarterly return filed at home that covers all your cross-border B2C sales. Register once, report once.

B2C vs B2B — don't mix them up

OSS is only for B2C. Selling to a VAT-registered business in another EU country is a different mechanism: reverse charge on an intra-community supply, with the customer's VAT number validated in VIES. Keeping the two cleanly separated is half the battle.

Practical steps

1. Track your cross-border B2C sales across all EU countries — the

threshold is combined, not per country.

1. Once you cross it, charge the destination country's rate.
2. File the quarterly OSS return through your home tax authority's portal.

Eurobillr's OSS report groups your cross-border B2C sales by destination country (each with its standard VAT rate), keeps B2B reverse-charge sales separate, and gives you the per-country figures for the OSS return. The full how-to is in VAT OSS for cross-border B2C sales.

This is general guidance, not tax advice — thresholds and edge cases change. Confirm your situation with your accountant or tax authority.

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