EU VAT Thresholds and Multi-Country Storage: A Practical Guide for Online Sellers Brenda Varela | usagoldmines.com

Expanding across Europe with Amazon FBA, 3PLs, or your own warehouses is a great way to scale—but EU VAT thresholds and storage rules can quickly complicate things. Once you start storing goods in more than one EU country, VAT is no longer just about turnover: where your stock physically sits becomes just as important as how much you sell.

In this guide, we explain how EU VAT thresholds work in 2026, what changes when you store goods in multiple countries, and why the €10,000 rule stops applying once you have another EU VAT number—plus how to structure your setup so you stay compliant without burying yourself in admin.

1. What Are EU VAT Thresholds in 2026?

When people talk about EU VAT thresholds, they usually mean the €10,000 EU-wide distance-selling threshold for cross-border B2C sales within the EU.

Since July 2021, there has been a single EU-wide threshold of €10,000 per year (net, excluding VAT) for:

• Cross-border B2C sales of goods within the EU (intra-Community distance sales)
• Certain TBE services (telecom, broadcasting, and electronic services) are supplied B2C to other Member States

As long as all the following conditions are met:

• Your business is based in one EU country, and you don’t have any VAT registrations or warehouses in other EU countries; and
• Your total cross-border B2C sales of goods and TBE services within the EU stay below €10,000 in both the current and the previous calendar year.

then:

• You can charge your home-country VAT rate on those cross-border supplies
• You report and pay VAT only in your country of establishment

Once the €10,000 threshold is exceeded, or you no longer meet the “one Member State only” condition:

• You must charge VAT in the customer’s country, at that country’s VAT rate
• You usually handle this via the One-Stop Shop (OSS) in your home Member State, instead of registering separately in each country

This threshold is cumulative: it applies to all other EU countries together, not per country.

Example (single-country seller only):
Selling €4,000 to France + €4,000 to Spain + €3,000 to Germany = €11,000.
You have exceeded the EU VAT threshold of €10,000 and should charge destination-country VAT and report via OSS.

Key point: the €10,000 simplification only applies while you are VAT-registered in one Member State.
Once you have an additional VAT number in another EU country, the threshold can no longer be used—you are treated as if you have exceeded it from the first euro of cross-border B2C sales.

2. New SME Special Scheme Since 2025 – Does It Change Anything?

From 1 January 2025, the EU introduced a special SME scheme that allows certain EU-established small businesses to apply for a VAT exemption across multiple Member States if strict conditions are met (e.g., low EU-wide turnover, registration as a small enterprise).

In practice, this new SME regime mainly helps:

• Very small EU-based businesses
• With limited EU-wide B2C turnover
• Selling cross-border without storing stock in other countries

For most online sellers using:

• Amazon FBA / Pan-EU / CEE
• Multi-warehouse fulfilment, or
• Significant cross-border volumes,

The SME scheme does not remove the need for:

• Local VAT registrations where the stock is stored
• Standard OSS / local filings once destination-based VAT rules apply

So even in 2026, the key practical message is:

EU VAT thresholds (including the SME simplification) help if you keep all stock in one country and only ship cross-border.
Once you store goods abroad and obtain a VAT number there, the €10,000 threshold no longer applies—you must immediately choose between OSS or full local registrations in your destination countries.

3. VAT Thresholds vs Storage: Two Different Triggers

This is where many sellers (and some advisors) get confused:

• EU VAT thresholds relate to where your customers are
• Storage rules relate to where your stock is

You need to think in two layers.

3.1. Turnover-based rules (thresholds)

The €10,000 EU-wide threshold tells you when to start charging customer-country VAT and when OSS becomes necessary for your cross-border B2C sales of goods and TBE services.

But this simplification only works as long as you do not hold another VAT registration in any other EU country.

3.2. Storage-based rules (local presence)

As soon as you store goods in another EU country and register for VAT there (typically required), that country will treat you as having a local VAT obligation

.  Note: For distance sales, the €10,000 rule stops being available.

This means in practice:

• You can be below €10,000 in cross-border B2C sales and still need multiple VAT registrations if you store stock in several countries.
• Once you have a second VAT number in another EU country (for example, due to storage), you cannot use the €10,000 threshold anymore. From that moment:
  • All relevant cross-border B2C supplies should be taxed in the customer’s country from the first euro, and
  • You must either register for OSS in your main country of establishment or register for VAT in every destination country where you sell B2C.

The European Commission’s explanatory notes on the VAT e-commerce rules clearly distinguish between:

• Place-of-supply rules and the €10,000 threshold, and
• Local VAT obligations are created by holding stock and making supplies from that stock.

In other words, storage and extra VAT registrations switch off the €10,000 simplification.

If you are interested on checking the original source, go to the European Commission “Explanatory notes on VAT e-commerce rules”, page 43, question 4.

4. How Storage in Multiple Countries Changes Your VAT Obligations

Once you move from a single warehouse to multi-country storage, EU VAT thresholds and storage rules start interacting in more complex ways.

4.1. Storage usually creates local VAT obligations

If you hold stock for sale in a country, that tax authority will generally expect you to:

• Register for VAT locally, and
• Submit local VAT returns there (monthly, quarterly or annually, depending on your turnover and the country’s rules)

This applies whether the stock is held in:

• Your own warehouse
• An Amazon FBA location (e.g., Pan-EU, CEE)
• A 3PL (third-party logistics provider) or other fulfilment provider

You cannot rely on the €10,000 EU VAT threshold to avoid registration when your goods physically sit in another Member State and are sold from there. As soon as that extra VAT registration exists, the threshold no longer applies to your distance sales.

4.2. Thresholds don’t cancel storage obligations

Think of it this way:

• The EU VAT threshold applies to cross-border B2C supplies (where the customer is located).
• Storage obligations are about the physical presence of goods (where the stock is).

So even if your total cross-border sales are only €5,000, you will usually still need VAT registration in:

• Your home country, and
• Any EU country where goods are stored, even if you have not yet made many sales from that warehouse.

And because you already have a VAT number in another Member State, the €10,000 simplification is no longer available:

From the moment you obtain an additional VAT registration in another EU country, you must immediately decide between
– using OSS for all qualifying cross-border B2C sales, or
– Registering in each destination country where you sell B2C.
Waiting until you “hit €10,000” is no longer correct once you have that second VAT number.

From a risk- and audit-management perspective, most tax authorities (and marketplaces) treat local stock and regular domestic supplies as clear evidence that local VAT registration and reporting are required.

5. OSS vs Local VAT When Using Multiple Warehouses

The One-Stop Shop (OSS) is a powerful simplification tool—but only for cross-border B2C sales of goods and TBE services. It does not replace local VAT registrations created by storage.

5.1. What OSS helps with

OSS can simplify:

• B2C sales from one EU country to customers in other EU countries
• Charging the correct destination VAT rate without registering in every customer country
• Filing one quarterly OSS return instead of multiple local B2C distance-sales returns

Once you have more than one VAT registration in the EU, you should not apply the €10,000 threshold. Instead, you:

• Charge customer-country VAT from the first euro of cross-border B2C sales, and
• Decide whether to use OSS or full local registrations in each destination Member State.

5.2. What OSS does not cover

OSS does not cover:

• Local B2C sales within the storage country
• B2B sales where customers use their VAT ID
• Intra-EU stock movements (e.g., sending pallets from Germany to France)
• Import VAT when goods arrive from outside the EU
• Dropshipping / Chain transactions

So if you store goods in Germany, France, and Poland, a typical setup looks like:

• Local VAT registration + local returns in Germany, France, and Poland
• OSS registration in your main establishment country (e.g,. Germany or Italy) for cross-border B2C sales to other EU states
• Intracommunity movements of stock reported in both sending and receiving countries (e.g., Germany → France, France → Poland, etc.)

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6. Practical Example: EU VAT Thresholds and Storage in Action

Imagine you are an Italian seller with:

• A home warehouse in Italy
• Additional stock in Germany and Poland (for example, via Amazon FBA or a 3PL)
• B2C sales to customers in France, Spain, and Germany

Here’s how EU VAT thresholds and storage apply in reality:

Storage obligations

• You need VAT registration in Italy, Germany, and Poland because you hold stock there.
• You file local VAT returns in each of these countries for domestic sales, stock movements, and adjustments.

Why the €10,000 threshold no longer applies

Because you now have additional VAT numbers in Germany and Poland, you no longer qualify for the €10,000 EU-wide simplification:

• You cannot continue charging only Italian VAT until you reach €10,000.
• All relevant cross-border B2C sales from Italy, Germany, or Poland to other Member States must be taxed in the customer’s country from the first euro.

You must therefore either:

• Register for OSS in Italy and declare all eligible cross-border B2C sales there, or
• Register for VAT in each destination country (France, Spain, etc.) and file local returns.

Local vs OSS

• A B2C sale from stock in Germany to a German customer is a domestic German sale → goes on the German VAT return, not OSS.
• A B2C sale from stock in Germany to a French customer can be reported via OSS (if you opt for OSS), or via local French VAT registration if you choose that route instead.
• Movements of stock from Germany to Poland are intra-EU transfers and require reporting in both countries.

Key point: once you combine EU VAT thresholds and storage in several countries, and you hold more than one VAT registration, the €10,000 threshold is effectively switched off. You will almost always end up with:

• Local VAT registrations and returns, and
• An OSS registration (or multiple local registrations) for your cross-border B2C flows.
  It is not an either/or choice.

f you’re still not entirely sure which OSS option fits your business model, it’s worth taking a step back and looking at the full picture of the different schemes. Our guide to VAT OSS schemes explains the Union OSS in simple terms, shows which sellers each one is designed for, and clarifies how they interact with local VAT registrations and multi-country storage. It’s a good companion read if you’re deciding whether to rely mainly on OSS, when you still need local VAT numbers, and how to structure your EU VAT setup as you grow.

7. Essential Checklist: VAT Thresholds and Storage for Sellers

Use this quick checklist to see whether your EU VAT thresholds and storage setup is under control:

1. Map your warehouses

• In which countries do you hold stock?
• Remember: Amazon FBA, 3PLs, and your own warehouses all count.

2. Confirm VAT registrations per storage country

• Do you have a VAT number in every country where you store goods?
• Are those VAT IDs correctly activated and recorded in your marketplaces and invoicing tools?

3. Check if the €10,000 threshold is still available

• Are you only VAT-registered in one EU Member State?
  • Yes: you may still use the €10,000 simplification (subject to the standard conditions).
  • No: if you already have another VAT registration in an EU country, you must not apply the €10,000 threshold anymore. You must choose OSS or destination-country registrations from the first euro of cross-border B2C sales.

4. Separate local vs OSS sales in your reports

• Local sales (in the country of storage) → local VAT returns.
• Cross-border B2C sales → OSS, once you opt in (or local registrations in each destination country).

5. Track stock movements

• Record intra-EU transfers between warehouses for each sending/receiving country.
• Keep clear documentation and internal invoices for stock movements.

6. Centralise tax letters and deadlines

• Use a structured process or tool to monitor deadlines and letters from tax authorities in each country.
• Don’t wait for a full audit: react early to reminders, estimated assessments, or discrepancy letters.

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Our VAT experts are happy to help you. Book a free consultation today!

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8. How hellotax Helps with EU VAT Thresholds and Storage

At hellotax, we specialise in helping Amazon and other online sellers manage EU VAT thresholds and multi-country storage without losing control.

With hellotax, you can:

• Register for VAT in all relevant EU countries where you store goods
• Handle local VAT filings (monthly, quarterly, annual) plus OSS returns where needed
• Track inventory movements and warehouse locations in one dashboard
• Integrate your Amazon, Shopify, eBay, and other sales channels so VAT data is consistent
• Use a tax-letter inbox to collect and translate all correspondence from EU tax offices
• Get support from local VAT experts and, where required, fiscal representatives

Want to review your VAT setup across all your warehouses?
Book a free VAT strategy session with hellotax and get a clear map of where you must register, file, and monitor EU VAT thresholds—before issues arise.

9. Key Takeaway: Thresholds Help, Storage Decides

The most important message for growing e-commerce brands is simple:

• EU VAT thresholds (including the €10,000 rule) help you manage cross-border B2C sales only as long as you are VAT-registered in a single Member State.
• Once you store goods in multiple countries and obtain extra VAT numbers, local VAT registration and reporting become unavoidable—and the €10,000 simplification is effectively switched off.
• At that point, you must immediately decide between using OSS for your cross-border B2C sales or registering directly in each destination country.

If you treat EU VAT thresholds and multi-country storage as two complementary parts of your VAT strategy, and build the right structure around them, you can:

• Expand your European warehouse network confidently
• Avoid nasty VAT surprises, penalties, and account blocks
• Keep VAT running smoothly in the background while you focus on sales and logistics

With the right tools and partners—like hellotax—compliance becomes part of your infrastructure, not a constant fire-fighting exercise.

Ready to scale your EU storage without VAT chaos?
Get in touch with hellotax, and our team will help you design a VAT setup that fits your current warehouses, future expansion plans, and risk tolerance—fully updated to February 2026.

Book a free consultation

Our VAT experts are happy to help you. Book a free consultation today!

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