When to register, how the EUR 10,000 threshold works, destination-country rates across 27 member states, and quarterly filing obligations.
The VAT One-Stop Shop (OSS) is an EU simplification mechanism that allows businesses to register for VAT, declare sales, and pay VAT to a single tax authority — even when selling to consumers across all 27 EU member states. It has been in effect since July 1, 2021, as part of the EU's e-commerce VAT package.
Before OSS, a seller shipping products to consumers in 10 different EU countries would potentially need 10 separate VAT registrations, 10 sets of returns, and 10 payment relationships with different tax authorities. OSS consolidates this into a single quarterly filing.
For marketplace sellers, understanding OSS is essential because it directly affects your pricing strategy, profit margins, and compliance obligations. The difference between a 19% VAT rate (Germany) and a 27% rate (Hungary) can significantly impact your bottom line — and getting it wrong can result in back-taxes, penalties, and interest.
OSS replaces the need to register for VAT separately in every EU country where you sell. One registration covers all 27 member states.
You charge the VAT rate of the country where the customer is located, not your own country. This means managing up to 27 different rates.
Below EUR 10,000 in total annual cross-border B2C sales, you can use your domestic VAT rate. Above it, destination-country rates apply.
One quarterly return filed in your home country covers all EU sales. Payment is made with the return to a single tax authority.
Marketplaces may collect VAT on your behalf for certain transactions. Understanding when this applies is critical to avoid double-taxation.
Non-EU businesses can register for the Non-Union OSS scheme to sell B2C within the EU without establishing a local presence in every country.
| Country | Standard Rate | Reduced Rate | OSS Threshold |
|---|---|---|---|
| Germany | 19% | 7% | EUR 10,000 (EU-wide) |
| France | 20% | 5.5% | EUR 10,000 (EU-wide) |
| Poland | 23% | 8% | EUR 10,000 (EU-wide) |
| Netherlands | 21% | 9% | EUR 10,000 (EU-wide) |
| Italy | 22% | 10% | EUR 10,000 (EU-wide) |
| Spain | 21% | 10% | EUR 10,000 (EU-wide) |
| Romania | 19% | 9% | EUR 10,000 (EU-wide) |
| Czech Republic | 21% | 12% | EUR 10,000 (EU-wide) |
| Hungary | 27% | 5% | EUR 10,000 (EU-wide) |
| Sweden | 25% | 12% | EUR 10,000 (EU-wide) |
| Austria | 20% | 10% | EUR 10,000 (EU-wide) |
| Belgium | 21% | 6% | EUR 10,000 (EU-wide) |
Rates shown are as of March 2026. Reduced rates may vary by product category. The EUR 10,000 threshold is EU-wide, not per country.
The OSS scheme becomes relevant when your total cross-border B2C sales within the EU exceed EUR 10,000 per year (combined across all member states). Below this threshold, you may charge VAT at your home country rate. Above it, you must charge the destination country's VAT rate.
If you are EU-based, register for the Union OSS scheme in the member state where your business is established. Non-EU sellers without an EU establishment must register for the Non-Union OSS scheme in any one EU member state of their choice.
Once registered, you must charge the correct VAT rate for the customer's country on every transaction. This means knowing the standard and reduced rates for all 27 EU member states and applying them correctly based on product category and destination.
Maintain records including: customer location evidence (at least two non-contradictory pieces), the VAT rate applied, the amount of VAT collected, and the member state of consumption. Records must be kept for 10 years.
Submit a single VAT return through your OSS portal each quarter, breaking down sales by member state. The return is due by the end of the month following the quarter (e.g., Q1 return due April 30). Payment of the total VAT due accompanies the filing.
When marketplaces (Amazon, bol.com, etc.) act as "deemed suppliers," they collect and remit VAT on your behalf for certain transactions. Understand which of your sales are covered by this rule and which you must handle directly. This typically applies when the marketplace facilitates the sale of goods valued under EUR 150 imported from outside the EU.
Cross-check your OSS filings against marketplace settlement reports and your own records quarterly. Discrepancies between what marketplaces report and what you file can trigger audits. Use automated tools to reconcile multi-marketplace VAT data.
Selling across multiple EU marketplaces means dealing with different VAT rates, deemed-supplier rules, and settlement reports. Marqetir simplifies this.
Set prices with the correct destination-country VAT automatically calculated per marketplace and country.
Pricing adjustments for different VAT rates are synchronized across all connected marketplaces in real time.
Cross-check marketplace settlement reports against your sales records for accurate OSS quarterly filing.
Use our VAT calculators for Poland, Germany, Netherlands, Romania, and Czech Republic to plan pricing strategies.
When VAT rates change, Marqetir flags affected listings so you can update pricing before the new rates take effect.
Handle EUR, PLN, CZK, HUF, SEK, DKK, RON and other EU currencies with automatic conversion tracking.
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