# VAT distance selling threshold

*Last updated: 2026-06-26*

> The VAT distance selling threshold defines the point at which cross-border B2C sales to consumers in other EU Member States become subject to VAT in the buyer's country rather than the seller's home country.

The VAT distance selling threshold defines the point at which cross-border B2C sales to consumers in other EU Member States become subject to VAT in the buyer's country rather than the seller's home country. The threshold is cumulative across all EU distance sales: total turnover to all Member States is counted together, not per individual country. Once exceeded, VAT is due in each destination state—unless the seller opts into the One-Stop Shop (OSS), which enables centralised reporting and remittance through a single Member State. Below the threshold, the seller charges domestic VAT. For online marketplace operators, deemed-supplier rules may transfer VAT liability to the platform itself, regardless of the threshold.

**Source:** [https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en](https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | VAT distance selling threshold |
| Language | EN |
| Word count | 110 |
| Last updated | 2026-06-26 |
| Source | https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en |

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