VAT OSS Calculator
The €10,000 threshold and what destination rates do to revenue.
Rates change with budgets and local ballot measures, and the rate that applies depends on the delivery address and product category. Treat these as planning figures, not as a filing.
OSS position
Destination VAT applies
€24,000 against the €10,000 threshold
Above €10,000 of cross-border B2C sales you charge the customer's country rate, reported through a single OSS return rather than registering in each member state. Holding one gross price across the EU means net revenue moves with the destination rate — −€247 here.
How the VAT OSS Calculator works
One Stop Shop replaced the old per-country distance selling thresholds with a single €10,000 limit covering all cross-border B2C sales into the EU combined. Cross it and you charge each customer their own country's rate — reported through one return, but with real consequences for net revenue if your prices are VAT-inclusive.
Not financial advice. Marketplace fees change, and they vary by country, plan and seller status. Every rate here is an editable default, not a quoted price — check the platform's current fee schedule before you price a product against it. This is not tax or business advice.
Frequently asked questions
What is the OSS threshold?
€10,000 across all cross-border B2C sales of goods and digital services into the EU combined — not per country. Below it you may charge your home rate; above it you charge destination rates.
What does OSS actually simplify?
Registration and filing. Instead of registering for VAT in every member state where you have customers, you file one quarterly return in one country and the tax is distributed. You still have to apply the correct rate for each sale.
What happens to my margin?
If your prices are VAT-inclusive, net revenue moves inversely with the destination rate — the same €50 sale nets more in Luxembourg than in Hungary. If you add VAT at checkout, your net is protected but the total the customer sees varies by country.
Does OSS cover imports?
No, that is IOSS — a separate scheme for consignments up to €150 imported from outside the EU. OSS covers goods already inside the EU and services.