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.
For reference, prior to July 2021, these were the Distance Selling Threshold for each EU member state.
| Country | Currency | Per Annum VAT Threshold | Euro 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.
Contact UsThis information is correct at the time of publishing – 8th February 2021
*Exchange rate at time of publication.