Import One Stop Shop
Simplifies customs for B2C shipments valued at EUR 150 or less. Register once and collect VAT at checkout.
EU VAT resource
Do you need to register
for VAT in the EU?
We explain the main registration types you may need, when they're triggered, and what to expect. Explore the options below or book a call with our team.
Talk to an expert
Interactive VAT Tool
Do You Need to Register for VAT?
Check your distance-selling threshold and see whether your business needs local registrations or can use the One Stop Shop (OSS) simplification.
2
Where are your B2C customers located?
3 countries selected
3
Annual EU cross-border B2C sales
€45,000 / year
Registration Required
...
...
Recommended Route
...
Book Free VAT Consultation
→
Direct guidance from our multilingual VAT specialists · No obligation
01 — Before you choose a path
What actually triggers a VAT registration?
Three situations cover most sellers. If any apply to you, registration isn't optional — it's a question of which type.
1
You hold stock in a country
Storing goods in an EU country's warehouse — including Amazon FBA — creates a registration obligation there immediately. No threshold applies; it's triggered by the storage itself, not your turnover.
2
You cross the EU-wide distance-selling threshold
EU-established sellers can charge home-country VAT on cross-border B2C sales until combined sales to other member states pass €10,000/year. Above that, OSS lets you report every country under one return instead of registering in each.
3
You're not established where you sell
Non-established sellers generally get no threshold at all. In the UK, for example, only UK-established businesses get the £90,000 domestic threshold — overseas sellers register from their first sale.
02 — Which registration is right for you?
Choose your VAT registration path
Each option below covers a different trigger. Open the quick summary for the essentials, or read the full guide for the mechanics.
One Stop Shop
Report cross-border B2C sales across the EU through one return. Often relevant for EU-based sellers and Amazon FBA.
Non-Union OSS
For digital services sold to EU consumers by businesses established outside the European Union.
VAT registrations
Required when you store goods in an EU country or exceed local registration thresholds.
03 — How it works
From assessment to your first filing
The same process applies whichever path you need — we just adjust the paperwork and the authority.
01
Free assessment
Tell us where you store stock, which marketplaces you sell on, and where your customers are. We map exactly which registrations apply.
02
Documents
We tell you precisely what's needed — incorporation documents, proof of address, ID — and handle translation or certification where required.
03
Submission
We file directly with the relevant tax authority and follow up proactively until your VAT number is issued.
04
Ongoing filing
Once registered, we prepare and submit your periodic returns on schedule, so the registration keeps working for you.
04 — Plan around it
Typical registration timelines
How long a tax authority takes to issue a VAT number, once your documents are in.
Germany4–8 weeks
France4–6 weeks
Italy3–6 weeks
Spain6–10 weeks
Poland4–6 weeks
Czech Republic4–6 weeks
United Kingdom4–8 weeks
Netherlands4–6 weeks
Indicative planning ranges, not guarantees — actual processing time depends on the authority's backlog and how complete your documents are on submission.
05 — Get ahead of it
Documents you'll typically need
Requirements vary by country, but most registrations start from this list.
01Certificate of incorporation or trade register extract
02Proof of registered business address
03Passport or ID of the director or authorised signatory
04Description of business activity and expected turnover
05Marketplace or online store account details
06Power of attorney, where a fiscal representative is required
06 — Key numbers
The thresholds worth knowing
€10,000EU-wide distance-selling threshold for EU-established sellers, above which OSS applies
€150Maximum consignment value covered by IOSS
ZeroThreshold for non-established sellers — registration applies from the first sale or first unit of stock stored
07 — Reference table
Domestic VAT thresholds, country by country
These apply only to businesses established in that country — not to you if you're selling in from elsewhere. If you're not established where you sell, the triggers above apply instead: no threshold for stock held locally, and the EU-wide €10,000 combined threshold for OSS-eligible distance sales.
Austria€55,000
Belgium€25,000
BulgariaBGN 100,000
Croatia€60,000
Cyprus€15,600
CzechiaCZK 2,000,000
DenmarkDKK 50,000
Estonia€40,000
Finland€20,000
France€85,000 goods / €37,500 services
Germany€25,000 / €100,000
Greece€10,000
HungaryHUF 20,000,000
Ireland€85,000 goods / €42,500 services
Italy€85,000
Latvia€50,000
Lithuania€45,000
Luxembourg€50,000
Malta€35,000 / €30,000
Netherlands€20,000
PolandPLN 240,000
Portugal€15,000
RomaniaRON 395,000
Slovakia€50,000
Slovenia€60,000
SpainNo domestic threshold
SwedenSEK 120,000
United Kingdom£90,000
Figures compiled from official sources where available (national tax authorities, government portals) and cross-checked compliance-industry trackers otherwise, current as of September 2026. Thresholds change — always confirm the live figure with the relevant authority or with us before relying on it. Spain has no domestic small-business threshold at all; the European Commission referred Spain to the CJEU in March 2026 over its non-implementation of the EU small-business scheme.
Unsure where to start?
Speak with a VAT specialist to map the right route for your business.
Schedule a callQuick summary
Import One Stop Shop (IOSS)
- What it is
- A single EU-wide scheme for charging VAT at checkout on B2C goods imported from outside the EU, valued at €150 or less per consignment, so parcels clear customs without the buyer facing a surprise VAT bill.
- Who it's for
- Online sellers and marketplaces shipping low-value parcels directly to EU consumers from outside the EU.
- Threshold
- None on sales volume — the €150 limit applies per consignment, not per year.
- Typical timeline
- Often a few weeks once an EU-established intermediary is appointed, which non-EU sellers generally need.
- What you'll need
- Business registration documents, an intermediary appointment (if outside the EU), and product/HS code data.
Quick summary
One Stop Shop (OSS)
- What it is
- A quarterly return that lets EU-established sellers report VAT on cross-border B2C sales of goods and certain services to consumers in other EU states, without registering in each one individually.
- Who it's for
- EU-established online sellers, including Amazon Pan-EU / FBA users, selling to consumers in multiple member states.
- Threshold
- Becomes relevant once combined EU-wide cross-border B2C sales pass €10,000/year.
- Typical timeline
- Usually processed within a few weeks through your home member state's tax portal.
- What you'll need
- An existing VAT number in your home EU country, plus sales channel and turnover details.
Quick summary
Non-Union OSS
- What it is
- A simplified quarterly return for businesses established outside the EU that sell digital or electronic services — apps, e-books, streaming, online courses — to EU consumers.
- Who it's for
- Non-EU businesses selling B2C digital services into the EU.
- Threshold
- None — it applies from the first sale.
- Typical timeline
- Generally a few weeks once you select a member state of identification.
- What you'll need
- Proof of business establishment outside the EU, a description of the digital service, and bank details.
Quick summary
Standard VAT registration
- What it is
- A direct VAT registration in a specific EU country (or the UK), required when goods rules or thresholds fall outside what OSS or IOSS cover.
- Who it's for
- Sellers storing inventory in a country — including Amazon FBA warehouses — exceeding a country's domestic threshold, or making B2B/B2G supplies.
- Threshold
- None for non-established businesses holding stock. Domestic thresholds (e.g. £90,000 in the UK) apply only to businesses established in that country.
- Typical timeline
- Varies by country, typically 4–10 weeks — see the timeline overview above.
- What you'll need
- Certificate of incorporation, proof of address, ID of the responsible person, and, in some countries, a fiscal representative.
添加增值税专家微信
欧洲及英国增值税专家一对一沟通
工作时间极速响应 · 支持双语对接
周一至周五 09:00 - 18:00 (北京时间)