What the €10,000 threshold actually means
If you're an EU business selling goods or digital/telecoms/broadcasting services (TBE) to consumers (B2C) in other EU member states, you can normally charge your home country's VAT rate on those sales — as long as your combined cross-border sales stay at or below €10,000 in both the previous calendar year and the current calendar year to date.
The moment your running total for the current year goes over €10,000, that transaction — and every one after it — must be taxed at the destination country's VAT rate instead, typically declared through the One Stop Shop (OSS) scheme rather than registering for VAT in every country you sell into.
Most guides explain this rule in prose. This page pairs the explanation with an actual calculator: enter your transactions below and it tells you, line by line, whether home-country or destination-country VAT applies — and how much headroom you have left before it changes.
Not sure the threshold even applies to you? Work through the six-question decision guide: do I need to register for OSS? — it covers B2C vs B2B, cross-border scope, excise goods, and the multi-country edge cases before you reach the calculator. Prefer to see the rule in action first? Read 3 worked examples — a seller who stays under the threshold, one who crosses it mid-year, and one who was already over it from last year.
Changing 1 January 2027: under the EU's "VAT in the Digital Age" (ViDA) package, the €10,000 threshold will only count distance sales dispatched from your own home member state — sales shipped from stock you hold in another EU country (e.g. a fulfilment warehouse) will no longer count toward it (vatcalc.com, VATupdate). If you dispatch from only one EU country, this doesn't change your calculation — this tool already tracks exactly what will keep mattering. Full detail: what changes on 1 January 2027.
Calculator
Enter 0 if you didn't sell cross-border last year, or are a new business.
This year's cross-border transactions
| Destination country | Amount (EUR) | Remove |
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EU standard VAT rates (reference)
| Country | Standard VAT rate |
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Add this calculator to your own site
Writing about EU VAT, OSS, or cross-border e-commerce? You can embed this calculator in your own article with one line of HTML — it renders in its own Shadow DOM, so it won't clash with your site's styles, and it's not an iframe.
<script src="https://oss-calculator.x1.kumavolt.dev/widget.js" async></script>
<oss-calculator-widget></oss-calculator-widget>Frequently asked questions
What is the EU OSS €10,000 threshold?
It's the combined EU-wide limit on cross-border B2C distance sales of goods and digital/telecoms/broadcasting (TBE) services that an EU business can make while still charging its home country's VAT rate. Stay at or below €10,000 in both the previous calendar year and the current year to date, and home-country VAT applies; go over it, and destination-country VAT applies from the transaction that crosses it onward, typically declared through the One Stop Shop (OSS) scheme.
How do I know when to switch from home-country to destination-country VAT?
Add up your cross-border B2C sales for the current calendar year, transaction by transaction. The moment that running total goes over €10,000, that transaction — and every one after it in the current year — must be taxed at the destination country's VAT rate instead. This calculator does that running total for you and flags the exact transaction where it happens.
Does the €10,000 threshold apply to excise goods like alcohol or tobacco?
No. Excise goods (alcohol, tobacco) don't get the €10,000 threshold at all — destination-country VAT applies from the first sale, regardless of value.
What if I track my sales in a non-euro currency?
Use your country's fixed national-currency figure for the threshold (e.g. Poland's 42,000 PLN) rather than converting today's sales at today's exchange rate — the legal threshold is a fixed historical conversion, not a live spot-rate one.
Does this calculator cover Northern Ireland?
No. Goods sales between the EU and Northern Ireland run under a separate UK/HMRC-administered threshold (also €10,000 / £8,818, goods only), not the EU's Article 59c threshold this tool models.
Is the €10,000 threshold rule changing in 2027?
Yes. Under the EU's "VAT in the Digital Age" (ViDA) package, from 1 January 2027 the €10,000 threshold will only count distance sales dispatched from your own home member state — sales shipped from stock you hold in another EU country (e.g. a fulfilment warehouse) will no longer count toward it. If you dispatch from only one EU country, this doesn't change your calculation.
Can I embed this calculator on my own site?
Yes, for free. It's a self-contained Web Component with its own Shadow DOM — add one script tag and one custom element tag, no iframe and no build step required. See the embedding instructions and live demo for details.
Disclaimer
This tool is a self-check aid, not tax advice or a filing system. It does not model VAT-registered establishments in multiple member states (including sellers who hold stock in more than one EU country, e.g. multi-country Amazon FBA — the €10,000 threshold only applies if you're established in a single member state), marketplace deemed-supplier rules, or goods-only vs. services-only carve-outs. Excise goods (alcohol, tobacco) don't get this threshold at all — destination-country VAT applies from the first sale regardless of value. If you track sales in a non-euro currency, use your country's fixed national-currency figure for the threshold (e.g. Poland's 42,000 PLN) rather than converting today's sales at today's exchange rate — the legal threshold is a fixed historical conversion, not a live one. Northern Ireland is not part of this calculation: goods sales between the EU and Northern Ireland run under a separate UK/HMRC-administered threshold (also €10,000 / £8,818, goods only), not the EU's Article 59c threshold modelled here. VAT rates shown are indicative and can change — verify against the EU Commission's OSS guidance or an accountant before filing or invoicing.