EU Distance Selling Thresholds

As of July 2021, the state-by-state EU Distance Selling Thresholds have been abolished. Instead you must VAT register from your first sale and charge the local rate of VAT where the customer is located.

What is Distance Selling?

The EU VAT distance selling rules were a set of EU VAT rules that affected anyone selling goods online to private consumers throughout the European Union. These no longer exist and instead you must charge VAT at the rate of the member state where your customer is located.

To help businesses streamline their VAT reporting, the EU has introduced two new special schemes; the One Stop Shop (OSS) and the Import One Stop Shop (IOSS).

OSS

OSS is an online portal, that allows online businesses to report certain B2C intra-EU supplies without the need for multiple registrations. As such, a single quarterly payment and VAT return will be due for the supplies covered by OSS.

IOSS

IOSS is an online portal, working in parallel to the One Stop Shop, that allows online businesses to report distance sales of imported goods with a value below €150 in a single monthly return.

Marketplace Liability

If you’re selling on a marketplace (e.g. Amazon or eBay), they may be liable for charging & remitting the VAT on your sales. This depends on where your business is established and the value of the goods being sold.

What were the EU Distance Selling Thresholds for VAT Registration?

For reference, prior to July 2021, these were the Distance Selling Threshold for each EU member state.

CountryCurrencyPer Annum VAT ThresholdEuro Equivalent *
AustriaEUR35,000  
BelgiumEUR35,000  
BulgariaBGN70,00035,800
CroatiaHRK270,00035,712
CyprusEUR35,000  
Czech RepublicCZK1,140,00044,194
DenmarkDKK280,00037,653
EstoniaEUR35,000  
FinlandEUR35,000  
FranceEUR35,000  
GermanyEUR100,000  
Greece EUR35,000  
HungaryHUF8,800,00024,560
IrelandEUR35,000  
ItalyEUR35,000  
LatviaEUR35,000  
LithuaniaEUR35,000  
LuxembourgEUR100,000  
MaltaEUR35,000  
NetherlandsEUR100,000  
PolandPLN160,00035,663
PortugalEUR35,000  
RomaniaRON118,00024,202
SlovakiaEUR35,000  
SloveniaEUR35,000  
SpainEUR35,000  
SwedenSEK320,00031,672
United KingdomGBPNo longer part of the EU DST.

Need help registering for OSS or IOSS?

Start your OSS or IOSS registration today or take our quick quiz to find out which scheme you may be eligible for.

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This information is correct at the time of publishing – 8th February 2021

*Exchange rate at time of publication.

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