Gera Tools

EU Digital Services OSS Threshold Checker

Check if your cross-border EU digital B2C sales require OSS VAT registration

Free EU OSS threshold checker for digital services. Tests whether your total B2C sales of digital services and distance goods to other EU member states exceed the €10,000 annual threshold that triggers destination-country VAT via the One-Stop Shop. It runs free in your browser on Gera Tools, with nothing uploaded.

Last updated Source: Gera Tools

What is the €10,000 EU OSS threshold?

EU-established sellers in a single member state may charge home-country VAT on B2C digital services and intra-EU distance sales of goods, but only until their total cross-border sales to other member states exceed €10,000 in a calendar year. Above that, destination-country VAT applies.

Selling digital services (e-books, software, online courses, SaaS) to consumers across the EU triggers special VAT place-of-supply rules. EU-established micro-sellers get a €10,000 annual threshold: below it you charge your own country’s VAT; above it you must charge the customer’s country VAT and report it through the One-Stop Shop (OSS). This checker tells you which regime you fall under.

What the threshold covers

The €10,000 threshold is a combined ceiling that captures two types of cross-border B2C supply:

  • Electronically supplied services: streaming subscriptions, downloadable software, e-books, online courses, web hosting, digital content — anything delivered and received over the internet with minimal human involvement.
  • Intra-EU distance sales of goods: physical goods sold to consumers in other member states, dispatched or transported by or on behalf of the seller.

What does not count toward the threshold: domestic sales to customers in your own country, B2B supplies subject to the reverse charge, and sales to non-EU customers.

How it works

The EU’s 2021 e-commerce VAT package sets a single Union-wide threshold:

  1. Add up your B2C sales of digital services and intra-EU distance sales of goods to consumers in other member states this calendar year.
  2. If the total is ≤ €10,000 and you are established in only one member state, you may charge home-country VAT.
  3. Once the total exceeds €10,000, you must charge destination-country VAT from that point and can use the OSS to file one quarterly return covering all EU countries.
  4. Non-EU sellers have no threshold — they charge destination VAT from the first sale (non-Union OSS).

Domestic sales and B2B reverse-charge supplies do not count toward the €10,000.

Worked examples

Example 1 — under threshold. A German SaaS founder sells to consumers in France, Spain, and Italy. Cross-border B2C totals €7,500 this year — under €10,000, so they continue charging German VAT at 19%. No OSS registration needed yet.

Example 2 — crossing the threshold mid-year. The same seller reaches €10,001 in August. From that point, sales must be taxed at each customer’s national rate (for example, French VAT at 20%, Spanish at 21%, Italian at 22%). They should register for the Union OSS in Germany and file a single quarterly return covering all EU countries.

Example 3 — non-EU seller. A UK SaaS company, post-Brexit, has no threshold — the very first euro of digital sales to an EU consumer must be taxed at the customer’s country rate. They register for the non-Union OSS (typically in any single EU member state) rather than the Union scheme.

Opting in below the threshold

An EU seller below €10,000 can voluntarily register for OSS and start charging destination-country VAT. The choice then binds you for at least two calendar years, so it makes sense only if you expect to exceed the threshold soon or want the consistent VAT treatment across all EU sales.

This is a screening tool only. Verify the current rules with your tax authority or an EU VAT adviser before changing how you invoice.