Is the €10,000 threshold per EU country?

No. For an EU-established seller it is one combined total of cross-border B2C TBE sales to all other member states

Do reduced VAT rates apply to SaaS?

Usually no. Electronically supplied services take the destination standard rate; e-publications are a limited exception in some states

What evidence of customer location is needed?

Two non-contradictory pieces under Implementing Regulation 282/2011 (for example billing address and IP)

Compendium · Europe · European Union

European Union: VAT / MwSt / TVA / IVA on digital services

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Supported (free threshold) · Local term: Value Added Tax (member-state names vary)

Last verified: 2026-10-29

B2C telecom, broadcasting and electronic services are taxed where the consumer belongs. For a seller established in one member state, cross-border B2C TBE sales share one €10,000 EU-wide threshold (Art. 59c)

Supported (free threshold)

EUR 10,000 EU-wide Art. 59c threshold for an EU-established seller (StakeSquid OÜ is Estonian). Non-EU sellers have no threshold (non-Union OSS from first sale)

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Threshold and rates (VAT / MwSt / TVA / IVA)

Free threshold?: Yes — EUR 10,000 EU-wide Art. 59c threshold for an EU-established seller (StakeSquid OÜ is Estonian). Non-EU sellers have no threshold (non-Union OSS from first sale)
Amount / measure: EUR 10,000
Combined cross-border B2C TBE services (and intra-EU distance sales of goods) to all other member states in the current and preceding calendar year
Window: Current or previous calendar year
Standard rate: —
Destination member-state standard rate applies to most electronically supplied services; reduced rates generally do not
Who must register: Seller established in one EU member state uses Union OSS after the threshold; non-established sellers use non-Union OSS from the first B2C TBE sale
Evidence of location: Implementing Regulation (EU) No 282/2011 Arts. 24a–24f: obtain two pieces of non-contradictory evidence of the customer's location (e.g. billing address, IP address, bank/payment-provider country, SIM country code, fixed-landline location, or other commercially relevant data). If the two conflict, get further evidence or ask the customer to resolve the mismatch. Presumption rules apply for some supply channels (wifi hotspot, SIM, landline, on-board transport)
Invoicing: Invoice as the taxable person under OSS; show customer member-state VAT rate and OSS VAT number where required
Filing: If using OSS: one quarterly VAT return and payment to the member state of identification, due by the end of the month following the quarter (Q1 → 30 Apr, Q2 → 31 Jul, Q3 → 31 Oct, Q4 → 31 Jan). If registered domestically instead of / in addition to OSS: follow this member state's domestic return and payment calendar
Effective: Art. 59c threshold since 1 Jul 2021 (EUR 10,000)
Authority: European Commission / member-state tax authorities

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels allows sales under a free threshold of EUR 10,000 (Current or previous calendar year). Above that, destination tax and local registration apply.
Product class: Digital service
Support status: Supported (free threshold) — EUR 10,000 EU-wide Art. 59c threshold for an EU-established seller (StakeSquid OÜ is Estonian). Non-EU sellers have no threshold (non-Union OSS from first sale)

How to register

Self-register online?: Yes — for non-Union OSS: a non-EU business picks one Member State of Identification (MSI) and registers electronically on that MSI’s OSS portal (no need to register in every destination state). Union OSS is for EU-established businesses
Resident representative / fiscal agent: Union OSS: no local fiscal representative required in each destination state when filing via your MSI. Non-Union OSS: generally no fiscal representative required solely for OSS (MSI-dependent rules for other registrations)
Regime: EU VAT One-Stop Shop — Union OSS (EU-established) or non-Union OSS (non-established) for B2C cross-border services (and other OSS scopes)

Steps (in order)

Read the Commission OSS overview and choose Union vs non-Union scheme — https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en
Pick one MSI (non-EU businesses may choose any participating member state for non-Union OSS)
Apply electronically on that MSI’s OSS portal (examples: Ireland Revenue non-Union OSS; Germany BZStOnline-Portal)
Provide business identity, website/contacts, home-country tax ID if any, service-start date, prior OSS history, and (non-Union) statement of no EU establishment
Registration usually takes effect the first day of the next calendar quarter (scheme rules). File quarterly OSS VAT returns to the MSI

Documents

Business identity and contact details — Name, address, websites, contacts — as required by the MSI portal
Home-country tax identification (if available) — Entered in the OSS application
Statement of no EU establishment (non-Union) — Required for non-Union OSS applicants
MSI-specific uploads — Some MSIs request no attachments (e.g. Germany often none); others may ask for incorporation evidence — follow the chosen MSI checklist

Official processing time: MSI-dependent. Example: Germany BZSt materials cite roughly 2–14 working days (often ~5). Effect usually from the first day of the next quarter
Official fees: No EU-level OSS registration fee; MSI portals reviewed (e.g. DE) charge no fee. Intermediary / software fees are commercial
Portal: https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en
Local bank account: Pay OSS VAT to the MSI under that state’s payment instructions
Filing frequency: Quarterly OSS VAT return to the MSI
Payment currency: EUR (or MSI currency rules)
Input VAT recovery: OSS does not replace separate refund/input procedures for business expenses — use VAT refund schemes where eligible
Portal language: Commission English hub; MSI portals in national languages (+ often English)
Penalties: MSI / destination-state penalties for late OSS returns or exclusion from the scheme

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

VATIT — VAT compliance / OSS intermediary services
VAT Global — VAT registration and compliance
KPMG UK (EU indirect tax practice entry) — Member firm — EU OSS advisory via local offices

Official sources

Directive 2006/112/EC (EUR-Lex)
EU VAT One Stop Shop
Your Europe: VAT rates
European Union registration portal

Last verified: 2026-10-29.

FAQ

Is the €10,000 threshold per EU country?: No. For an EU-established seller it is one combined total of cross-border B2C TBE sales to all other member states
Do reduced VAT rates apply to SaaS?: Usually no. Electronically supplied services take the destination standard rate; e-publications are a limited exception in some states
What evidence of customer location is needed?: Two non-contradictory pieces under Implementing Regulation 282/2011 (for example billing address and IP)