Do I need VAT in another country? Your answer in a minute
Five questions about your store and we tell you what applies to you for EU VAT: OSS, registration in other countries, IOSS or nothing. For guidance only, and without leaving any data.
In short
The short rule: if you hold stock in another EU country, you need a VAT number there. If everything ships from Spain and you sell to consumers in other countries, below €10,000 a year (this year and the previous one) across the EU you apply Spanish VAT; above it, or with stock in another country, the VAT of the customer's country, declared through OSS.
Goods arriving from outside the EU in consignments of up to €150 go through IOSS, and if you sell on a marketplace, sometimes the marketplace itself charges the VAT. Answer five questions and we'll tell you what applies to you.
What applies to you for EU VAT?
Five questions, without leaving any data.
Answer the five questions.
General guidance: every case has its nuances (returns, digital services, the equivalence surcharge scheme, sales within the country where the stock is…). We'll confirm it in a 15-minute call, with no obligation.
€10,000 threshold calculator
The threshold is checked against this year's sales and last year's, adding together all EU countries except your own.
Also include electronic, telecommunications and broadcasting services supplied to consumers in other EU countries. Excluding VAT. It only applies if your business is established in a single EU country and all your goods leave from that country.
How it is decided, in a table
| Your situation | What applies to you |
|---|---|
| Stock in another EU country (warehouse, logistics provider or Amazon FBA) | VAT number in that country; sales to consumers in other countries through OSS from the first euro |
| Sales to EU consumers, all shipped from Spain, under €10,000 this year and the previous one | Spanish VAT (or, if you prefer, the customer's VAT through OSS) |
| Sales to EU consumers, all shipped from Spain, over €10,000 | VAT of each customer's country, declared through OSS (Form 369) |
| Goods sold to EU businesses with a VAT number, shipped from Spain | Exempt intra-EU supply: ROI, VIES, proof of transport and Form 349 |
| Consignments from outside the EU of up to €150 to consumers | IOSS, or VAT at customs; on a marketplace, the marketplace charges it |
| Consignments from outside the EU over €150 | Import VAT and duties at customs |
| Sales to other countries, to consumers or businesses | In addition, packaging and product registers (EPR) in each country |
Frequently asked questions
Do I need a VAT number in another country if I only ship from Spain?
No, if you have no stock there. Sales to consumers in other EU countries are declared from Spain: with Spanish VAT below €10,000 a year across the EU, and with the VAT of the customer's country, through OSS, above it.
Is the €10,000 threshold per country?
No. There is a single threshold for the whole EU: distance sales to consumers in all the other countries are added together, as well as certain digital services supplied to consumers.
Does the €10,000 threshold apply to businesses outside the EU?
No. It only applies to businesses established in a single EU country that ship all their goods from that country. A business from outside the EU applies the VAT of the customer's country from the first euro on its distance sales within the EU, and declares them through OSS (or the marketplace declares them, if it sells on one).
What if I use Amazon FBA?
Each country where Amazon stores your stock requires its own VAT number and returns, and the €10,000 threshold no longer applies: your sales to consumers in other countries carry their VAT from the first euro, through OSS. With the European Fulfilment Network (EFN) and your stock only in your own country, the threshold does count.
Does this tool replace an adviser?
No. It gives general guidance for the EU; every case has its nuances, such as returns, digital services, the equivalence surcharge scheme or sales within the country where the stock is. We'll confirm it in a 15-minute call.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.