Which country's VAT do I charge on online sales to consumers in other EU countries?

Online retailer, SME

EU businesses making intra-EU distance sales of goods or electronic services to consumers.

Above 10,000 euro per year in total cross-border sales, VAT of the customer's Member State applies.

Charge the destination country's VAT and declare it through the One-Stop Shop or register in each country.

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1. Sum cross-border B2C sales against the 10,000 euro threshold
2. Register for the Union OSS scheme
3. Apply each country's VAT rate
4. File the quarterly OSS return and pay

OSS return and payment by the end of the month following each calendar quarter.

• Directive 2006/112/EC, Art. 59c
• Directive 2006/112/EC, Art. 369f
• Directive 2006/112/EC, Art. 369i

sha256 7d642f8a1090c0ef0c058ec54b37c5a4d718bdee88e8648a0d7d433ba3fbe303 · read 2026-10-15 · Source: NovaCopilot

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