Question 1

What is the €10,000 EU VAT threshold?

Accepted Answer

Since 1 July 2021 there is a single EU-wide threshold of €10,000 per calendar year covering your total cross-border B2C sales across the whole EU (digital services and intra-EU distance sales of goods, added together — not per country). Below it you can charge your home country’s VAT rate; above it you must charge each customer their own country’s VAT rate, which the One Stop Shop (OSS) lets you report through a single registration and return. This checker shows where you stand against that threshold. Confirm specifics with a local accountant.

Question 2

What is the cross-border SME scheme?

Accepted Answer

Since 1 January 2025 a small business whose total EU-wide turnover stays under €100,000 can apply a VAT exemption for cross-border supplies in other EU countries that have implemented the scheme — effectively staying VAT-free across borders. It is optional and means giving up input-VAT deduction, so it suits low-cost solos. It is separate from OSS (which is for when you do charge VAT). This tool flags whether you’re in SME-scheme territory; confirm eligibility locally.

VAT / OSS threshold checker

Know your VAT position? Set it up right.