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When does the VAT of the buyer’s country apply?

If you sell to consumers in other EU countries, a threshold of €10,000 a year decides which VAT applies.

This is not tax advice. Check what applies to your business with your tax adviser.

Sales to consumers in other EU countries
Is your business established in only one EU country?
Excluding VAT, all other EU countries together, across all sales channels.
Counted the same way, from 1 January to today.

What the EU directive says

The rules are in VAT Directive 2006/112/EC, as amended by Council Directive (EU) 2017/2455. Member States have applied them since 1 July 2021.

Distance sale (Art. 14(4))
You, or someone on your behalf, send goods to another EU country, to a buyer who does not account for VAT on them, such as a consumer.
Place of supply (Art. 33)
The country where the goods reach the buyer. The VAT of that country applies.
The threshold (Art. 59c(1))
If you are established in only one EU country, your country’s VAT applies as long as these sales to all other EU countries together do not exceed €10,000 excluding VAT. This holds for the current and the previous calendar year.
Exceeded (Art. 59c(2))
If the threshold is exceeded during the year, the VAT of the buyer’s country applies from that time.
By choice (Art. 59c(3))
Below the threshold you can still opt for the VAT of the buyer’s country. The option covers at least two calendar years.
One-Stop Shop (Art. 369b)
There is a special scheme for these sales, the One-Stop Shop. Any seller with intra-Community distance sales may use it.

Source: Council Directive (EU) 2017/2455 amending Directive 2006/112/EC, read on 17 September 2026.

What it means for your prices

Above the threshold, you work with the VAT rate of each buyer’s country.

  • At the same gross price you keep less net if the rate in the buyer’s country is higher than in yours, and more if it is lower.
  • The threshold covers all other EU countries together: €6,000 to Austria and €5,000 to France are above it combined.
  • The check works in euros. The directive also allows the equivalent in national currency, but this check does not give an exchange rate for it.

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Common questions

Is the threshold per country?

No. Sales to all other EU countries count together, excluding VAT.

Do sales in my own country count?

No. Only supplies to an EU country other than the one where your business is established count.

Do I have to register for the One-Stop Shop?

This check does not answer that. Whether and where you register is a question for your tax adviser.

More on this topic

Checked on , last updated

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