What VAT rate applies to cross-border EU sales?

When selling across EU borders, the VAT rate of the destination country applies. For example, if you sell from Germany to Poland, you charge the Polish VAT rate (23%). The One-Stop-Shop (OSS) scheme simplifies reporting by letting you declare all EU VAT through your home country.

Do I need to register for VAT OSS?

If your total cross-border B2C sales within the EU exceed EUR 10,000 per year, you must either register for OSS in your home country or register for VAT locally in each destination country. OSS is the simpler option for most sellers.

What is the EU VAT OSS threshold?

The EU-wide OSS threshold is EUR 10,000 per calendar year for total cross-border B2C sales. Below this threshold, you can charge your home country VAT rate. Above it, you must charge the destination country rate and either use OSS or register locally.

How does VAT work for digital products sold in the EU?

Digital products and services sold B2C within the EU are always taxed at the destination country VAT rate, regardless of sales volume. There is no threshold exemption for digital goods -- you must register for OSS or locally from the first sale.

Can I use OSS for marketplace sales on Allegro or Kaufland?

It depends. If the marketplace facilitates the sale (deemed supplier), the marketplace handles VAT. If you sell directly through the marketplace as a third-party seller, you are responsible for VAT and can use OSS. Check each marketplace's VAT policy.

What happens if I exceed the OSS threshold mid-year?

Once you exceed the EUR 10,000 threshold, you must start charging destination country VAT rates from that point forward. You should register for OSS as soon as possible. The threshold applies to all EU cross-border B2C sales combined, not per country.

EU VAT/OSS Calculator — Cross-Border VAT Compliance

VAT Calculation Breakdown

Per-country VAT rates and prices including tax

Country	VAT Rate	Price (excl. VAT)	VAT Amount	Price (incl. VAT)	Registration
Czech Republic CZ	21%	€100.00	€21.00	€121.00	OSS
Germany DE	19%	€100.00	€19.00	€119.00	Local
Poland PL	23%	€100.00	€23.00	€123.00	OSS

OSS Scheme

Czech Republic21%

Poland23%

With OSS, you collect destination-country VAT but declare and pay it all through your home country's tax authority. No need to register in each country.

Local Registration

Germany19%

These countries require direct VAT registration because you either sell domestically or exceed the OSS threshold.

Your VAT Obligation Summary

Total Markets:3 countries

OSS Eligible:2 countries

Local Registration:1 countries

Annual Sales Volume:€5,000.00

OSS Threshold Status:Below

EU VAT/OSS Calculator

Frequently Asked Questions About EU VAT

Marqetir handles VAT compliance automatically