Charge EU VAT by the customer's country

How to do it

A seller established in one EU country may use its home rate while its cross-border sales to EU consumers stay at or under 10,000 euros. That limit applies to both the current and the previous calendar year. That total covers goods and digital services across the whole EU. Above it, the consumer's country sets the rate. Sellers outside the EU charge the consumer's rate from the first sale. The One Stop Shop (OSS) gives one quarterly return for all EU countries, and sellers outside the EU use its non-Union scheme. Take the rates from your tax service.

How to check

Checkout tests for consumers in three EU countries each show that country's standard rate. The OSS return total for the quarter equals the VAT in the ledger.