If you sell online to consumers in other EU countries and exceed EUR 10,000 a year across all of them, you must apply the VAT of the buyer’s country. The One-Stop Shop (OSS) lets you declare it all in a single quarterly return in your own country, but it does not cover sales to businesses, exports or stock you hold in other countries.
Data reviewed on 1 October 2026. This guide is informational and is not tax advice for your specific case.
The EUR 10,000 threshold
Since 1 July 2021, distance sales of goods to consumers in other EU countries are subject to a common threshold of EUR 10,000 a year. That amount is the total of all your sales to consumers in other EU countries, not a limit per country.
- Below EUR 10,000: you can keep applying the VAT of your country of establishment.
- Above EUR 10,000: you apply the destination country’s VAT to each sale, with its rate and rules.
An illustrative example: if you sell EUR 6,000 to consumers in one country and EUR 5,000 to consumers in another, the total is EUR 11,000. Once you exceed EUR 10,000, from that sale you apply destination VAT in each country.
How the One-Stop Shop (OSS) works
Without OSS, applying destination VAT would force you to register and file in every country where you sell. With OSS you register once, in your country of establishment, and report the VAT on all those sales in a single return.
- Registration. In Spain, registration for the scheme is done with form 035.
- Quarterly return. In Spain, form 369 is filed, with the sales of each country and its VAT rate.
- Payment. You pay your own tax authority, which distributes the amounts to the destination countries.
The usual deadlines are 30 April (first quarter), 31 July (second), 31 October (third) and 31 January (fourth, of the following year). Check them every year with your tax authority, because they can change.
If your company is established in another EU country, OSS is managed in that country. An Estonian OÜ, for example, files it in Estonia.
What is outside the One-Stop Shop
| Transaction | Treatment |
|---|---|
| Sales to businesses with an intra-EU VAT number (B2B) | Own intra-EU regime, outside OSS |
| Exports outside the EU | Export treatment |
| Stock held in other countries’ warehouses (for example, FBA Pan-EU) | Local VAT registration in each country where you store goods |
| Imports of consignments up to EUR 150 from outside the EU | Separate regime (IOSS) |
The most common confusion is believing OSS covers everything. If your goods are physically in another country, that country usually requires its own VAT number and returns. See how to get a VAT number in other European countries to sell on Amazon.
Steps to organise your ecommerce VAT
- Add up your sales to consumers in other EU countries in the calendar year and check whether you exceed EUR 10,000.
- Locate your stock. Note the countries where you hold goods, including goods your marketplace moves.
- Choose the regime. OSS for destination VAT on distance sales; local registration where you hold stock.
- Reconcile your platform reports with the bookkeeping before each return.
- Set a calendar. Fix the dates of the quarterly returns and the periodic returns of every registered country.
Frequently asked questions
Is OSS mandatory? No. It is an optional scheme. If you do not use it and exceed the threshold, you will have to register and file in each destination country.
What if I do not reach EUR 10,000? You can apply your own country’s VAT, although you can choose to apply destination VAT and use OSS.
Who declares VAT if I sell on Amazon? Generally, if your company is established in the EU, you declare it using the reports the platform gives you. See our guide to choosing a VAT adviser for Amazon.
How Data Biz helps
At Data Biz we handle national VAT and the OSS scheme for EU ecommerce, with a focus on Estonian OÜ companies. To find out which regime applies to you, see our page on EU VAT returns for ecommerce or request a free consultation.
Sources and review
Threshold, deadlines and transactions outside OSS: Muay Tax, One-Stop Shop guide. Forms 035 and 369 are those of the Spanish Tax Agency; check deadlines and obligations with your own tax authority. Reviewed on 1 October 2026.
Official sources: European Commission, VAT One Stop Shop and how to declare and pay in OSS.
Customer reviews: read what clients say about Data Biz on Trustpilot.
Related guides
- VAT Adviser for Amazon Sellers: What It Should Include and How to Choose One
- How to Get a VAT Number in Other European Countries to Sell on Amazon
- VAT Numbers in Europe: Names, Formats and Tax Offices by Country (Germany, France, Italy, Spain, Poland, Czechia, Netherlands, Estonia)
- Setting Up a Company in Estonia (OÜ) to Sell Online: Benefits, Costs and Risks in 2026
- US LLC for Ecommerce: When It Makes Sense, Obligations and Alternatives
- Suspended Amazon Account: How to Prepare a Plan of Action Amazon Can Accept
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