For resident companies of the EU member states, there are different VAT / Sales thresholds. This is also known as the VAT registration threshold. This is the total transactional value of cross-border B2C sales that you can make before needing to register for VAT. This only applies to countries, where you are not storing any goods.

Before the One Stop Shop was introduced on 1 July 2021, there were different thresholds in all European countries. The EU sales thresholds prior to OSS being introduced were:

• 100.000 EU for Germany, the Netherlands, Luxembourg and the UK (70.000 GBP)

• 35.000 EU for all other EU countries

Since the 1st of July 2021, this rule has been replaced with a new EU-wide threshold of 10.000 EU.