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 *
Austria EUR 35,000  
Belgium EUR 35,000  
Bulgaria BGN 70,000 35,800
Croatia HRK 270,000 35,712
Cyprus EUR 35,000  
Czech Republic CZK 1,140,000 44,194
Denmark DKK 280,000 37,653
Estonia EUR 35,000  
Finland EUR 35,000  
France EUR 35,000  
Germany EUR 100,000  
Greece EUR 35,000  
Hungary HUF 8,800,000 24,560
Ireland EUR 35,000  
Italy EUR 35,000  
Latvia EUR 35,000  
Lithuania EUR 35,000  
Luxembourg EUR 100,000  
Malta EUR 35,000  
Netherlands EUR 100,000  
Poland PLN 160,000 35,663
Portugal EUR 35,000  
Romania RON 118,000 24,202
Slovakia EUR 35,000  
Slovenia EUR 35,000  
Spain EUR 35,000  
Sweden SEK 320,000 31,672
United Kingdom GBP No 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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