The €10,000 threshold
The threshold is a single EU-wide figure, not one per country. It covers distance sales of goods to consumers in other EU countries and cross-border sales of telecoms, broadcasting and electronic services. Below it, a seller established in one EU country can keep charging its home VAT rate. Above it, VAT is due in each customer’s country.
How OSS works
- Register for OSS once, with the tax authority in your home country.
- Charge each consumer the VAT rate of their own country.
- File one OSS return each quarter showing the sales and VAT for every country.
- Pay the total in one payment, and your home authority passes it on.
Quarterly deadlines
| Quarter | Return and payment due |
|---|---|
| January to March | 30 April |
| April to June | 31 July |
| July to September | 31 October |
| October to December | 31 January |
A nil return is still needed for any quarter with no OSS sales, and the deadline does not move when it falls on a weekend or public holiday.
When OSS is not enough
OSS covers sales that cross a border. If you keep stock in another EU country, for example in a marketplace fulfilment warehouse, sales to customers in that same country are domestic sales there, and you will normally need a local VAT registration as well.
Imports and IOSS
Goods shipped into the EU from outside it in consignments worth €150 or less can use the Import One Stop Shop. VAT is charged at checkout and declared in a monthly IOSS return, so the customer does not pay import VAT on delivery.
Frequently Asked Questions
What is the EU OSS threshold?
€10,000 a year in total, across all your cross-border sales of goods and digital services to consumers in other EU countries.
When are OSS returns due?
By the end of the month after each quarter: 30 April, 31 July, 31 October and 31 January.
Do I need OSS if I only sell in my own country?
No. OSS is only for cross-border sales to consumers in other EU countries.
Does OSS cover stock held in an Amazon warehouse abroad?
Not for local sales from that stock. Sales to customers in the same country as the warehouse normally need a VAT registration there.
Sources (3)Checked 29 October 2026
This guide is general information, not advice for your situation. Rules change, so check the official sources or talk to us before acting on it.