VAT OSS for cross-border B2C sales

If you sell to private consumers in other EU countries, the One-Stop Shop (OSS) lets you declare the VAT due in those countries through a single return in your own country, instead of registering for VAT everywhere.

When OSS applies

OSS is for B2C cross-border supplies — goods and many digital/services sales to consumers in other EU member states. It does not apply to B2B (those use reverse charge and the intra-community rules).

The €10,000 threshold

There is an EU-wide annual threshold (currently €10,000) for cross-border B2C sales of goods and digital services combined:

• Below it — you may charge your home-country VAT rate.
• At or above it — you charge the customer's country VAT rate and report it via OSS.

How Eurobillr helps

• See your cross-border B2C sales grouped by destination country, each with that country's standard VAT rate (Reports → OSS).
• Keep the data you need to fill the quarterly OSS return — sales grouped by country of consumption and VAT rate.
• Keep B2B intra-community supplies (reverse charge, with VIES-validated VAT numbers) cleanly separate from OSS B2C sales.

Filing

OSS is a quarterly return filed through your home tax authority's OSS portal. Eurobillr gives you the per-country figures to enter; you submit them on the portal.

This is general guidance, not tax advice. Thresholds and rules can change and edge cases exist — confirm your situation with your accountant or tax authority.