VAT · 2026
European Union VAT registration threshold
Combined cross-border B2C sales into the EU (goods + digital).
- Measured over
- Current or previous calendar year, EU-wide combined
- On crossing
- Register for VAT One-Stop-Shop (OSS)
What is the European Union VAT registration threshold?
The European Union VAT registration threshold is €10,000, measured over the current or previous calendar year, EU-wide combined. Cross it and you must register for VAT One-Stop-Shop (OSS) with the European Commission. You then charge VAT on sales to customers in the European Union.
⚠️ This threshold may not apply to you
The €10,000 threshold is only available to sellers established in a single EU member state, shipping from that state. If your business is established outside the EU, no threshold applies - VAT is due on your first B2C sale into the EU and you register under the non-Union OSS scheme.
Do marketplace sales count toward this threshold?
No. Under the deemed-supplier rules that apply here, the marketplace is treated as having made the supply to the buyer, so those sales are the platform's and never reach your own registration test. The same is true of anything sold through a merchant of record such as Paddle, Polar or Lemon Squeezy. Only sales you made yourself count toward the figure on this page.
When do you need to register?
Once your combined cross-border B2C sales into the EU pass €10,000, you must charge each buyer's local VAT rate - registering once via VAT OSS covers all member states.
Deadline: From the transaction that crosses the EU-wide €10k line.
How to register in European Union
- 1Register for the Union OSS scheme through one EU member state's tax portal (use IOSS for imported goods ≤ €150).
- 2Switch to charging the destination country's VAT rate on B2C sales.
- 3File a single quarterly OSS VAT return covering every EU country.
- 4Keep transaction records for 10 years as OSS requires.
European Commission - official guidance
Don't track European Union by hand.
TaxesRadar reads your Stripe & Paddle sales and warns you the moment you approach this threshold - across every country and US state at once.
European Union VAT threshold - FAQ
What is the VAT registration threshold in European Union?
€10,000, measured over current or previous calendar year, eu-wide combined. European Union has no transaction-count test, so volume of orders alone never triggers registration.
When do I need to register for VAT in European Union?
Once your combined cross-border B2C sales into the EU pass €10,000, you must charge each buyer's local VAT rate - registering once via VAT OSS covers all member states. From the transaction that crosses the EU-wide €10k line.
Does TaxesRadar file my VAT for me?
No. TaxesRadar watches your Stripe and Paddle sales, warns you before you cross this threshold, and gives you the registration checklist. Filing itself is handed to specialist partners.
Comparing tools for the European Union threshold
TaxesRadar vs Stripe TaxStripe Tax watches Stripe. If you also take money through Paddle, a marketplace or an invoice, see what that leaves out.More on the European Union VAT threshold
- TaxJar raised its prices. Work out which half you were paying forTaxJar now publishes 39 USD a month for Starter and 50 to 55 USD a filing. Here is how to work out whether you were paying for filing or for watching.
- The countries where your first sale is the registrationFourteen countries apply no VAT registration threshold to foreign sellers: the duty starts at sale one. Where they are, and who the published figure belongs to.
- Whose sale was it? Merchant of record versus marketplace facilitatorA merchant of record sale counts toward no threshold anywhere. A marketplace sale leaves you the seller, and most US states still count it toward your own line.
- The UK VAT registration threshold for overseas sellersThe UK VAT registration threshold is £90,000 - but only for businesses established in the UK. If yours is not, there is no threshold. Here is the real test.
- EU OSS registration vs US sales tax nexusEU OSS registration and US economic nexus solve the same problem in opposite ways. Here is how each threshold works and what a global seller has to watch.
Guidance, not tax advice. Confirm the specifics for your situation with a qualified professional. Threshold shown for 2026; last verified 2026-07-27 against European Commission. Rules change - TaxesRadar keeps them current.