EU VAT is a consumption tax charged on many goods and services sold in European Union countries. If your business sells to EU customers, stores goods in the EU or imports products into Europe, you may need to charge VAT, register for VAT, file VAT returns or use an EU VAT scheme such as OSS or IOSS.
You may need EU VAT registration if you store goods in an EU country, sell through fulfilment centres, import goods into Europe, or make sales that cannot be reported through OSS or IOSS. The right VAT registration depends on where your business is based, where your goods are stored and where your customers are located.
The old EU country-by-country distance selling thresholds were removed in 2021. For EU-established businesses, a single EUR 10,000 EU-wide threshold can apply to certain cross-border B2C distance sales and digital services. Once the threshold is exceeded, VAT is usually due in the customer’s EU country.
Non-EU businesses and sellers storing goods in Europe may still need local VAT registration, even when OSS or IOSS is available.
Where VAT is due depends on where your goods are at the point of sale, the value of the goods and the channel through which the sale was made. Take our 30 second quiz to find out what kind of registration you might need.











