Do I charge EU VAT if I sell digital products from outside the EU?
The problem“I’m in Serbia and sold my course to someone in Germany. Do I owe VAT there?”
Yes, from your first sale to an EU consumer. Sellers based outside the EU get no €10,000 threshold: VAT at the buyer’s rate is due on every digital sale to EU consumers, declared quarterly through the EU’s non-Union One Stop Shop. With a Merchant of Record, it is the seller and files it, not you.
Why is there no threshold for me?
“the supplier is established ... in only one Member State”
Source: European Commission, OSS
The €10,000 threshold applies only to sellers established in a single EU country. A seller outside the EU can’t meet that condition, so the buyer’s country VAT applies from the first B2C sale.
What do I charge each buyer?
- EU consumerVAT is due
At the buyer’s rate, declared every quarter.
- EU business with a VAT numberReverse charge
No VAT on the invoice; the buyer accounts for it.
- Outside the EUNo EU VAT
Other countries can have their own rules, such as UK VAT.
What does filing it yourself involve?
- Register for the non-Union OSS in one EU country of your choice.
- Record every buyer’s country and apply its rate.
- File a return every quarter and pay the VAT.
What does filing it yourself cost?
About €1,000 a year in tools, or an accountant, plus your hours. Stripe Tax Complete, which includes registrations and filings, starts at $90 a month (about $1,080 a year). An e-commerce accountant for an EU company costs €110 to €195 a month. Add your own time to check every quarterly return.
With a Merchant of Record it is €0: the filing is part of the fee. Stripe’s full first-year cost.
Where does AgentaOS fit?
With AgentaOS, EU consumers pay VAT at checkout and we file it; you never register or file. How tax works.
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Related questions
What is the non-Union OSS?
An EU scheme that lets a seller from outside the EU declare VAT for all EU countries in one quarterly return.
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