Duty27™The EU €10,000 VAT threshold for digital sellers
If you sell digital services or goods to consumers in other EU countries, there is a €10,000 line below which you can keep charging your home country's VAT. This page explains how that line works. Last reviewed 2 October 2026.
Who the threshold applies to
It is available to a supplier who is established in only one EU member state (or, without an establishment, has a permanent address or usually resides in only one).
What counts toward it
Cross-border supplies to consumers in other EU member states: telecommunications, broadcasting and electronically supplied services, plus intra-Community distance sales of goods. These are not counted separately. The sum of all of them is measured against the single €10,000 limit.
How the limit is measured
The total must not exceed €10,000 without VAT, in both the current and the preceding calendar year. If it does in either, the threshold no longer applies to you.
What happens when you exceed it
VAT becomes due in each customer's own country, at that country's rate. You can register for VAT in every country where you have customers, or use the Union One Stop Shop (OSS) scheme and report through your home country's tax authority.
Filing OSS returns
OSS returns are submitted electronically each quarter, by the end of the month following the end of the quarter (for example, the Q1 return by 30 April). Payment is made when the return is submitted, and no later than the return deadline. The return is generally made out in euro, though a member state that has not adopted the euro may require its national currency. Amounts in other currencies are converted at the European Central Bank rate published on the last day of the tax period.
Choosing to apply destination rules early
A supplier below the threshold can choose to apply the general place-of-supply rules anyway, charging VAT at the customer's country rate from the start. That choice is binding for two calendar years.
How Duty27 fits in
Duty27 is a VAT calculation API that handles the €10,000 cross-border threshold alongside rates for all 27 member states and reverse-charge checks for business buyers. No credit card is needed to get an API key.
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This page is general information, not tax advice. Confirm your own situation with a tax adviser or your tax authority.