EU distance selling threshold from Germany: is there one per country?
German VAT law no longer has a distance selling threshold per EU country. If you are established only in Germany, there is one limit: 10,000 euros net for all your distance sales to private customers in other EU countries together, together with certain electronic services. Stay under it in the previous and the current year and German VAT applies (§ 3c(4) UStG); otherwise the VAT of the destination country applies, and instead of registering in each country you can report it through the OSS scheme with the BZSt (§ 18j UStG).
Last updated: 29 October 2026
In short
- One limit, not 26: The 10,000 euros cover all other EU countries together, not each country (section 3c(4) UStG, German page).
- What counts: Distance sales to private customers and certain electronic services, without VAT.
- Above it: If you cross the limit in the current year, the VAT of the destination country applies from the sale that crosses it; if you were already above it in the previous year, from the first sale of the year.
- Reporting: In the OSS, one return to the BZSt each quarter, instead of registering in every country.
Is there still a threshold per EU country?
For sellers established only in Germany, no. Section 3c(4) UStG names one figure: the total of the fees for intra-EU distance sales and certain other services to private customers in other member states must not have exceeded "insgesamt 10 000 Euro" (10,000 euros in total) in the previous calendar year and must not exceed it in the current year. The German word searchers type, "Lieferschwelle", usually means exactly this limit.
The OSS applies to supplies "nach dem 30. Juni 2021" (after 30 June 2021) (section 18j(1) UStG, German page). From then on the rule on this page applies.
What this means for you: You do not keep a list of countries with their own thresholds; you keep one running total.
What counts toward the 10,000-euro limit?
| Counts | Does not count |
|---|---|
| Distance sales of goods to private customers in other EU countries | Sales within Germany |
| Certain electronic services to private customers in other EU countries | The VAT itself |
| Amounts without VAT |
The BZSt puts it this way: the total amount "ohne Mehrwertsteuer" (without VAT) of sales made to private customers in other EU member states must not exceed 10,000 euros in the current year and must not have done so in the previous year (BZSt: One-Stop-Shop, German page).
Worked examples: EU OSS threshold of 10,000 euros. What a distance sale is: Distance sales under section 3c UStG.
What this means for you: Add up all net sales to private customers in other EU countries, whatever the channel.
What happens if I go over the limit?
- From the crossing sale on, the destination country applies. The BZSt writes: "Erst der Umsatz mit dem der Schwellenwert überschritten wird, führt dazu, dass ab diesem Umsatz ausländische Umsatzsteuer zu fakturieren ist." (Only the sale that crosses the threshold means foreign VAT is charged from that sale on.)
- You have a choice: register in every destination country, or use the OSS.
- In the OSS you report all countries in one return to the BZSt. Participation applies to all EU countries alike.
- Crossing during a quarter: According to the BZSt you can register until the tenth day of the following month; a later retroactive registration is not possible.
You can also join earlier: you declare to the tax office that you waive the exception, and that binds you for at least two calendar years (section 3c(4) sentences 2 and 3 UStG).
What this means for you: Watch the total as you go and register before you cross it.
Does the limit apply to small businesses too?
The 10,000-euro limit decides which country receives the VAT. Whether you charge VAT at all as a small business (Kleinunternehmer) is a separate question with its own limits. Read OSS for small businesses.
What this means for you: Check both limits separately.
Common mistakes
- Counting per country. The total across all other EU countries decides.
- Counting German sales. Only sales to other EU countries belong in the total.
- Counting gross instead of net. The total is without VAT.
- Registering too late. After the tenth day of the following month, the BZSt says retroactive registration is not possible.
What this means for you: Update the net total every month.
How VAT GPT helps
VAT GPT is a tax software in the browser for online sellers, self-employed people and small businesses.
- Upload: You upload your invoices. The AI reads amounts, countries and tax rates. You check and confirm.
- Check: VAT GPT calculates the OSS return for all EU countries and creates the VAT return, monthly or quarterly. You check and confirm.
- Send: With VAT GPT Pro you send the OSS return directly to the BZSt and the VAT return to the tax office through ELSTER.
There is Free (basic functions, free of charge) and Go (30 days free with all Pro features). Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
Is there still a distance selling threshold? Not per country. Section 3c(4) UStG has one limit of 10,000 euros for all other EU countries together.
Do sales to businesses count? Sales to businesses with a VAT ID do not. Besides private customers, however, certain buyers who pay no acquisition tax count, such as businesses with only exempt sales and no input VAT deduction below their country's acquisition threshold (§ 3c(1) UStG with § 1a(3) no. 1 UStG).
Does the VAT count? No. The BZSt speaks of the total amount without VAT.
Do I have to use the OSS once I am over? No. You can register in each destination country instead; the OSS is the central alternative.