- The €10,000 EU-wide VAT threshold applies to cross-border B2C sales and certain digital services, allowing sellers to charge home-country VAT if they only store goods in one country and stay below the threshold.
- Exceeding the €10,000 threshold or storing goods in multiple EU countries requires charging destination-country VAT and often using the One-Stop Shop (OSS) for reporting.
- Once you register for VAT in another EU country (due to local stock), the €10,000 threshold no longer applies from the first euro of cross-border sales.
- The new SME VAT exemption scheme (from 2025) mainly benefits very small businesses with low turnover and no multi-country storage; it does not remove the need for local VAT registration where stock is stored.
Source: hellotax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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