This guide explains the EU-wide €10,000 distance‑selling threshold for cross‑border B2C sales and how it is affected by multi‑country storage. It also covers the 2025 SME VAT exemption scheme and the implications for local VAT registration and OSS use when goods are stored in multiple EU countries.
The threshold is €10,000 per year (net, excluding VAT).
It stops applying when a business obtains a VAT number in another EU country, such as through storage of goods.
It allows certain EU‑established small businesses to apply for a VAT exemption across multiple Member States if strict conditions are met.
No, it does not remove the need for local VAT registrations where stock is stored or for OSS/local filings once destination‑based VAT rules apply.
It must register for VAT locally in each country where goods are stored and either use OSS in its home Member State or register for VAT in every destination country where it sells B2C.
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The Invoicing Hub · 2 days ago
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