OSS Threshold Calculator
Track your cross-border EU consumer sales against the €10,000 OSS threshold and see the month you'll cross it.
Your numbers
Goods shipped to consumers in other EU countries, plus digital services to them. Without VAT. Leave out B2B sales and sales in your own country.
9 means January to September.
Your result · updates as you type
Room left under €10,000
€2,400
At €1,100 a month you'll pass €10,000 in December. From that sale on, charge each customer their own country's VAT.
- Last year
- €6,800
- This year so far
- €7,600
- Forecast for the year
- €10,900
Get ready before you cross: register for the Union OSS in your home country, and set up your store to charge VAT by the customer's country. You can also opt in to destination VAT early (you're then bound for two calendar years).
How the €10,000 OSS threshold works
An EU business can charge its own country's VAT on sales to consumers in other EU countries while those sales stay small. The European Commission sets three conditions:
- You're established in only one EU country.
- You sell goods shipped from that country to consumers in other EU countries, or digital services (telecoms, broadcasting, electronic) to consumers there.
- Those sales total no more than €10,000, without VAT, in both the current and the previous calendar year.
Example (the calculator's starting numbers)
- Last year
- €6,800
- January to September this year
- €7,600
- Expected per month from October
- €1,100
- October / November / December
- €8,700 / €9,800 / €10,900
Room left today: €2,400. At this pace you pass €10,000 in December, and from that sale on you charge each customer their own country's VAT, for the rest of this year and all of next year.
As soon as you exceed the threshold, destination VAT applies with no exceptions. You can also choose destination VAT while you're under it, but that choice binds you for two calendar years.
What counts toward the €10,000
| Counts | Doesn't count |
|---|---|
| Goods shipped from your country to consumers in other EU countries | Sales to customers in your own country |
| E-books, streaming and other digital services sold to consumers in other EU countries | B2B sales to customers with a valid EU VAT number |
| Amounts without VAT | Sales shipped from stock in another EU country (those never qualify for the threshold) |
If you're established outside the EU, there's no threshold: VAT is due in the customer's country from the first sale. For parcels up to €150 that you ship into the EU, the import side is covered by IOSS and the EU low-value parcel duty calculator.
Switching to destination VAT in Shopify and WooCommerce
- 01
Register for the Union OSS
Register in your home country's OSS portal. You then file one OSS return each quarter for all EU countries, due by the end of the month after the quarter (30 April, 31 July, 31 October and 31 January). A nil return is required for a quarter with no OSS sales.
- 02
Shopify
Go to Settings → Taxes and duties → European Union. Under the threshold you can use Collect using your home country registration (the micro-business option). Once you're over it, switch to Collect using a One Stop Shop (OSS) registration so Shopify charges each customer's country rate.
- 03
WooCommerce
Turn on taxes at WooCommerce → Settings → General → Enable tax rates and calculations. Add each EU country's rate under WooCommerce → Settings → Tax → Standard rates (a CSV import is quicker), and calculate tax based on the customer's shipping address.
Questions people ask
Is the €10,000 OSS threshold per country?
No. It's one EU-wide total of all your cross-border sales of goods and digital services to consumers in other EU countries.
Does the €10,000 include VAT?
No. The threshold is measured on sales without VAT.
What happens the year after I cross the threshold?
The threshold looks at the previous year too, so if you went over this year, destination VAT applies to all cross-border consumer sales next year from the first sale.
Do I have to use OSS once I'm over?
OSS is optional, but the alternative is registering for VAT in every EU country you sell to. For most small stores, one quarterly OSS return is far simpler.
Does the threshold apply to sellers outside the EU?
No. It's only for businesses established in one EU country. Sellers outside the EU owe VAT in the customer's country from the first sale.
Related tools
Want this builtinto your store?
I'm Emmanuel, a Shopify and WooCommerce developer. If this tool pointed at something you'd rather have fixed for you (a faster store, cleaner product data, a migration, a custom feature), send me a note.
Emmanuel Asika
Shopify & WooCommerce developer, Dublin
I build and fix online stores: new builds, migrations, speed, SEO and the custom bits apps can't do.
Last reviewed 30 September 2026.
Sources: European Commission: The One Stop Shop · European Commission: Declare and pay in the OSS · Shopify Help Center: Setting up EU taxes · WooCommerce: Setting up taxes in WooCommerce