{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT distance selling threshold","description":"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 remi","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-distance-selling-threshold","inLanguage":"en","dateModified":"2026-06-26T17:18:07.138276","citation":"https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-distance-selling-threshold","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT distance selling threshold · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en"}