GlossaryEN1 min readUpdated: Jun 26, 2026
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.
Quick Answer
Last updated: Published:
Source: https://ec.europa.eu/taxation_customs/business/vat/digital-single-market-modernising-vat-cross-border-ecommerce_en
Category
Logistics Concept
Reading time
1 min
Words
110
Mentioned in
–
Definition & Explanation
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.
Next steps
Matching tools and partners
Related Terms
You might also be interested in these terms
Logistics knowledge straight to your inbox
Free · No password · Never a paywall. Weekly top news and facts from logistics.
Community Questions & Answers
Share your knowledge, ask follow-up questions, or add practical insights to this page. Every contribution is moderated before publication.
No community answers yet. Be the first.