€10,000 threshold, EU one-stop shop, IOSS for ≤€150 imports, B2B reverse charge: everything an entrepreneur needs to sell across the 27 EU countries without VAT mistakes.
Start my free diagnosticIt is the set of European rules that apply whenever a sale crosses a border inside the EU. They determine who collects VAT (seller or buyer), at what rate (origin or destination country) and where to report it. Since 1 July 2021, the OSS one-stop shop lets sellers declare all B2C EU VAT in a single country.
A single rule for all intra-EU B2C sales of goods and TBE services.
Below €10,000/year (cumulative intra-EU B2C sales): you charge your home country's VAT.
Above €10,000/year: you must charge the customer's country VAT — but can declare everything via OSS without registering in each country.
The threshold combines distance sales of goods + electronic/telecom/broadcasting (TBE) services. It is calculated on calendar year, intra-EU only (excluding your own country).
Three different schemes depending on your situation and offering.
👥 EU-established businesses selling to consumers in other EU countries
📦 Distance sales of goods + B2C services (TBE and others)
📍 Member State of establishment (your country)
📅 Quarterly return
👥 Non-EU businesses selling B2C services to EU consumers
📦 B2C services (TBE and others)
📍 Any EU Member State (free choice)
📅 Quarterly return
👥 Sellers (EU or non-EU) shipping consignments ≤ €150 to EU consumers
📦 Imported goods in consignments of intrinsic value ≤ €150
📍 MS of establishment (or any MS via intermediary for non-EU)
📅 Monthly return
Since 2021, the VAT exemption on consignments ≤ €22 has been removed. Every B2C consignment imported into the EU bears VAT. IOSS lets the seller (or marketplace) collect VAT at point of sale and remit it via a single monthly return, sparing the buyer from customs clearance fees.
Cap: consignment intrinsic value ≤ €150 (excluding transport and insurance billed separately)
IOSS number declared at customs → instant clearance, no VAT collected at entry
Marketplaces (Amazon, eBay, Etsy, AliExpress, Temu) are deemed seller when they facilitate the sale
ViDA 2027: IOSS becomes mandatory for all marketplaces facilitating imports ≤ €150
For B2B sales between VAT-registered taxpayers in two different EU countries, the default mechanism is reverse charge: the seller invoices excluding VAT and adds the wording "Reverse charge — Article 138 Directive 2006/112/EC", the buyer accounts for VAT in their own country.
Seller: invoices excluding VAT, mandatory wording "Reverse charge"
Buyer: reports output and input VAT in their return (cash-flow neutral)
Verify the customer's VAT number via VIES (vies.ec.europa.eu) — keep the screenshot
For B2C sales above €10,000, the rate to charge is the customer's country rate.
| Country | Standard | Reduced | Super-reduced | VAT prefix |
|---|---|---|---|---|
| AT — Austria | 20% | 10% / 13% | — | ATU |
| BE — Belgium | 21% | 6% / 12% | — | BE |
| BG — Bulgaria | 20% | 9% | — | BG |
| HR — Croatia | 25% | 5% / 13% | — | HR |
| CY — Cyprus | 19% | 5% / 9% | — | CY |
| CZ — Czech Republic | 21% | 12% | — | CZ |
| DK — Denmark | 25% | — | — | DK |
| EE — Estonia | 22% | 9% | — | EE |
| FI — Finland | 25,5% | 14% / 10% | — | FI |
| FR — France | 20% | 10% / 5,5% | 2,1% | FR |
| DE — Germany | 19% | 7% | — | DE |
| EL — Greece | 24% | 13% / 6% | — | EL |
| HU — Hungary | 27% | 5% / 18% | — | HU |
| IE — Ireland | 23% | 13,5% / 9% | 4,8% | IE |
| IT — Italy | 22% | 10% / 5% | 4% | IT |
| LV — Latvia | 21% | 12% / 5% | — | LV |
| LT — Lithuania | 21% | 9% / 5% | — | LT |
| LU — Luxembourg | 17% | 8% / 14% | 3% | LU |
| MT — Malta | 18% | 5% / 7% | — | MT |
| NL — Netherlands | 21% | 9% | — | NL |
| PL — Poland | 23% | 8% / 5% | — | PL |
| PT — Portugal | 23% | 6% / 13% | — | PT |
| RO — Romania | 19% | 9% / 5% | — | RO |
| SK — Slovakia | 23% | 19% / 5% | — | SK |
| SI — Slovenia | 22% | 9,5% / 5% | — | SI |
| ES — Spain | 21% | 10% | 4% | ES |
| SE — Sweden | 25% | 12% / 6% | — | SE |
Verified April 2026. Rates may change (LU 16→17%, EE 20→22%, FI 24→25.5%, etc.). Source: European Commission "VAT rates applied in the EU Member States".
Registration is online, free, in your country of establishment.
On your tax authority's site (DGFiP, BMF, AEAT, Revenue, etc.). Registration takes effect the following quarter.
Enable destination-country VAT in your invoicing, e-commerce or ERP system. Check the 27 rates.
Single return before end of month following the quarter, broken down by Member State of consumption. Payment in EUR.
The "VAT in the Digital Age" reform adopted in 2025 modernises EU VAT in phases:
2025-2027: deemed-supplier marketplaces extended (short-term rentals, platform passenger transport)
2027: IOSS becomes mandatory for all marketplaces facilitating imports ≤ €150
2028: Single VAT Registration (SVR) — OSS extended to intra-EU stock movements, end of call-off stock regime
Free 5-minute diagnostic: optimal VAT scheme for your activity, €10,000 threshold audited, mandatory wording verified, OSS calendar.
Start my free diagnosticOSS is optional but strongly recommended: without OSS, you would have to register for VAT in every EU country where you have private customers. With OSS, a single quarterly return in your country covers VAT collected across the 27 states. Registration takes effect the following quarter.
OSS (One-Stop Shop) covers B2C sales of goods and services within the EU (EU-established seller → buyer in another EU country). IOSS (Import One-Stop Shop) covers imports of goods from a third country to an EU private buyer, provided the consignment's intrinsic value does not exceed €150.
No, by default you invoice excluding VAT with the mention "Reverse charge" (Article 138 Directive 2006/112/EC). The buyer accounts for VAT in their country. Condition: their EU VAT number must be valid in VIES (vies.ec.europa.eu). Keep the verification screenshot.
Since 2021, marketplaces are "deemed supplier" for certain sales: they collect VAT on your behalf. You invoice the marketplace excluding VAT and it appears on the consumer ticket. Check your monthly reports — you remain liable for VAT on sales the marketplace does not collect (B2B, above caps, etc.).
Yes for intra-EU trade in goods (Intrastat in every EU country, DEB in France) above national thresholds. The EU recapitulative statement on services (DES in France) remains mandatory from the first B2B intra-EU service. OSS does not replace these statistical declarations.