OSS VAT Threshold Calculator – Check the limit of EUR 10,000 / PLN 42,000
The OSS VAT Threshold Calculator allows you to check whether your eligible B2C sales in the EU fall within the €10,000 limit, or PLN 42,000 for taxpayers using the Polish equivalent. Enter your STO and cross-border TBE services separately from the previous and current year.
EUR 10,000 is not the limit for mandatory OSS registration. It is the threshold for the place of taxation of certain transactions. OSS is one way to settle VAT in the countries of consumption.
How does the OSS VAT threshold calculator work?
The OSS VAT limit calculator compares two separate totals to the selected legal threshold: eligible transactions from the previous year and cumulative sales in the current year. For each period, enter the value of WSTO and cross-border TBE B2C services separately. Enter all four amounts net of VAT and in the same unit—PLN for the PLN 42,000 threshold or EUR for the EUR 10,000 threshold.
- Select threshold
Select PLN 42,000 when applying the Polish statutory equivalent, or EUR 10,000.
- Complete the previous year
Sum up separately the qualified STO and TBE services performed in the previous year.
- Complete the current year
Enter values cumulatively from the beginning of the current year to the date of verification.
- Check additional terms and conditions
Indicate whether the company is established in only one EU country and whether the VAT of the country of consumption has already been selected.
- Calculate the VAT OSS limit
Read the totals for both years, the threshold utilization, and the amount remaining to the limit.
- Keep score
Copy, save locally, or print the calculation for documentation.
If taxation in the customer's country is chosen before the threshold is exceeded, the sales level alone does not determine eligibility for the simplification. Such a choice requires separate consideration.
What counts towards the €10,000 VAT OSS limit?
The common threshold includes the total value net of eligible VAT of ESPO and certain cross-border telecommunications, broadcasting, and electronic services provided to consumers. The OSS VAT calculator should not automatically include every sale related to the European Union.
WSTO and relevant TBE B2C services
Qualified intra-EU distance sales of goods and cross-border TBE services to consumers covered by the threshold rule.
Other types of sales
Standard B2B, local sales, IOSS import sales or all other B2C services without checking their qualifications.
The full guide explains the threshold range, simplification conditions and special cases.
One VAT OSS limit for the entire EU
The €10,000 VAT OSS limit is common for eligible transactions to all Member States. There is no separate €10,000 ESTO threshold for Germany, another for France, and another for the Czech Republic. To check the EU B2C sales limit, you must add up the eligible transactions from all destinations.
EUR 4,000 to Germany + EUR 3,500 to France + EUR 2,600 to the Czech Republic = EUR 10,100. In this example, the common threshold of EUR 10,000 was exceeded, even though sales to no single country individually reached this value.
When calculating, combine STO and TBE B2C threshold services to all EU countries, but do not mix amounts in different currencies.
Why does the calculator check the previous and current year?
The threshold condition is not checked solely from January 1st of the current year. The total value of eligible transactions cannot exceed the limit in either the current or previous calendar year.
If the threshold was already exceeded in the previous year, low turnover from January onwards does not automatically reinstate the simplification. If the previous year was within the limit, the current year is monitored cumulatively, and the transaction that caused the exceedance is also considered.
The advantage of this calculator: you check both years and WSTO and TBE separately, instead of analyzing only this year's turnover.
What does the calculator result mean?
Both years examined fall within the limit. However, this amount alone does not confirm that the other simplification conditions, including those relating to the establishment and type of transaction, have been met.
The consumption state principle applies from the transaction that triggers the overdraft. There is no automatic waiting period until the following month or year.
The current year cannot be analyzed as if the previous overshoot did not exist. The simplification condition is not met simply because current sales are still low.
The "VAT OSS registration limit" is a misleading term. Exceeding €10,000 affects the tax base for certain transactions, but does not automatically create an obligation to register with the OSS.
Exceeding the VAT OSS limit – what next?
Once the threshold is exceeded, first determine the transaction that exceeded it, the appropriate place of taxation, and the VAT rate of the country of consumption. Then, choose how to settle the tax due to each country. While OSS can centralize such settlements, it is not the only option, and it does not arise automatically solely because of the threshold being exceeded.
How does VAT OSS work?
Learn about the scope of the procedure and how to settle the consumption tax. VAT OSS – what is it and how does it work? →
Registration
If you choose the EU procedure, check the separate filing rules. VAT OSS registration →
EU country rates
Once you've determined the country of consumption, check the appropriate rate for your product or service. EU VAT Rates 2026 →
OSS or local VAT?
Compare OSS settlement with registration obligations in other countries. VAT OSS or VAT registration abroad? →
When is the OSS VAT threshold calculator not enough?
The calculator answers questions about previous and current year values. It doesn't automatically classify every transaction or determine where a company has a permanent establishment. In the following situations, additional analysis is required before entering the amounts.
You don't know if it's WSTO
Check the conditions regarding goods, buyers, and inter-country transport. ESPO and VAT OSS →
You provide B2C services
Not every consumer service is a TBE service that falls under this threshold. B2C and TBE services →
Foreign warehouse or FBA
Stock in another country can create separate flows and local obligations. VAT OSS and Amazon FBA →
Possible fixed establishment
A permanent establishment in another country may affect the threshold conditions. Permanent establishment and VAT OSS →
Goods shipped from outside the EU
Import distance selling and IOSS require separate analysis. OSS vs. IOSS →
The client is an entrepreneur
Standard B2B sales should not be added to the counter as qualified B2C transactions. VAT OSS and B2B sales →
OSS VAT Limit Calculator – Frequently Asked Questions
What is the VAT OSS limit?
The common EU threshold is €10,000 net of VAT. For taxpayers applying the Polish statutory equivalent, it is PLN 42,000. This amount relates to the place of taxation of specific transactions, not mandatory OSS registration.
How to calculate the OSS VAT limit?
Add up eligible ESPO and cross-border B2C TBE services to all EU countries, net of VAT. Calculate separately for the previous year and cumulatively for the current year, using a single currency.
Is the OSS VAT limit calculated net or gross?
The threshold is calculated based on the value excluding VAT. Therefore, enter net amounts, excluding tax, into the calculator and do not confuse PLN and EUR values.
Does the €10,000 limit apply to each EU country separately?
No. This is a single aggregate threshold for eligible transactions to all EU countries. Sales to Germany, France, the Czech Republic, and other countries are aggregated together.
Does the previous year need to be taken into account when calculating the threshold?
Yes. The threshold condition applies to both the current and previous calendar years. Exceeding the threshold in the previous year is considered significant even if this year's sales are still low.
Do I have to register for VAT OSS if I exceed the limit?
Not automatically. Exceeding this threshold affects the place of taxation of eligible transactions. OSS is a voluntary method of settling VAT in the countries of consumption; an alternative may be appropriate local settlement.
Do B2B sales count towards the OSS VAT limit?
Standard B2B sales are not counted toward this threshold as qualifying B2C transactions. However, before excluding a sale, the customer's status and the nature of the transaction must be properly determined.
What is the VAT OSS limit in 2026?
In 2026, the threshold remains €10,000 net of VAT, and for taxpayers using the Polish statutory equivalent, it is €42,000. This amount is not converted annually at the current euro exchange rate.