Selling across Europe: VAT, OSS and rules

To sell online across Europe, you need three things in place: VAT charged correctly for each customer's country (usually reported through the EU's One Stop Shop instead of separate registrations), checkout and returns that meet EU consumer law, and a storefront that speaks your customers' language. None of this is exotic once you know the rules, and most of them are the same in every EU country.

This guide walks through each piece in plain terms. It is general information, not tax or legal advice: rules change and your situation may differ, so confirm your obligations with a qualified adviser.

Why Europe is worth the effort

Online shopping is mainstream across the EU. According to Eurostat, 78% of internet users in the EU bought or ordered goods or services online in 2025, up from 77% in 2024. Participation varies widely by country: in 2024 it ranged from 96% in Ireland to 57% in Bulgaria. For a store that already sells well at home, neighboring markets are often the most natural next step, because the core consumer and VAT rules are harmonized at EU level.

VAT on cross-border sales to consumers

The EUR 10,000 threshold

Since 1 July 2021, the EU applies a single, EU-wide threshold to cross-border sales to consumers. If your total intra-EU distance sales of goods and cross-border business-to-consumer services stay at or below EUR 10,000 (excluding VAT) in both the current and the preceding calendar year, you may keep charging the VAT of your own EU country. Above that, VAT is generally due at the rate of the country where your customer receives the goods.

Two practical points follow. First, the threshold is a single total across all EU countries, not EUR 10,000 per country. Second, the test looks at both the current and the preceding year, so it pays to watch the running total during the year rather than discover it at year-end, and to ask your adviser exactly when the switch applies to you.

The One Stop Shop (OSS)

Charging VAT in many countries does not mean registering in many countries. The One Stop Shop lets an online seller register in one EU country and declare and pay the VAT due on distance sales of goods and cross-border services to consumers across the EU through a single return. The Union scheme (for EU sales) is filed quarterly.

Keep in mind:

It is all or nothing. If you opt into an OSS scheme, you must use it for all the supplies it covers, in every relevant EU country.
Rates still differ. OSS simplifies the paperwork, not the math. You still apply each customer country's VAT rate, and product-specific reduced rates, correctly.
Evidence matters. Keep records that show where each order was delivered, since that decides which country's VAT applies.

Goods shipped from outside the EU: IOSS

If you ship to EU consumers from a warehouse outside the EU, a separate import scheme (IOSS) covers distance sales of imported goods in consignments with an intrinsic value of no more than EUR 150. It is filed monthly. Collecting VAT at checkout through IOSS generally means the customer pays the full amount up front instead of facing a VAT charge when the parcel arrives. Rules for businesses established outside the EU have extra conditions, so this is an area to confirm with an adviser.

Consumer rules that apply to every EU sale

EU consumer law gives shoppers the same core rights wherever they buy. Building these into your checkout and policies once means you are largely ready for every EU market.

The 14-day right of withdrawal

For goods bought online, a consumer can withdraw from the contract within 14 days of delivery, without penalty and without giving a reason. You must refund the payment within 14 days of being told the customer is withdrawing. The customer normally pays the cost of sending the goods back, but only if you told them so in advance; otherwise that cost falls on you.

Getting the information right is important. If you fail to give customers all the required information about the right to withdraw, the withdrawal period is extended by up to one additional year. A clear returns page, a withdrawal notice in the order confirmation and a simple way to start a return cover most of the risk.

Show the full price

Prices offered to consumers must include all taxes and delivery charges, and the total price, including any additional charges, must be clear just before the customer places the order. For a store selling into several countries, that means the price a shopper sees should reflect the VAT that applies to them, not only your home rate.

Honest discounts

When you announce a price reduction, you must indicate the lowest price you applied to the item during at least the 30 days before the reduction. A "was" price that was never really charged is not allowed. If you run sales across several markets, make sure your price history is kept per product so the reference price is always accurate.

No unjustified geo-blocking

Since 3 December 2018, the EU Geo-blocking Regulation has stopped online traders from blocking or limiting access to their site based on a customer's nationality or place of residence, or from offering different general conditions, including prices, for those reasons. Redirecting a visitor to another country version of your store needs their explicit consent, and the version they asked for must remain accessible.

The regulation does not force you to deliver everywhere. If you do not ship to a country, a customer from there is still entitled to buy on the same terms as local customers, taking delivery in a country you do ship to or collecting the goods where you offer collection. You also cannot apply different payment conditions based on nationality or residence for the same type of card or electronic payment.

Make the store feel local

Compliance gets you permission to sell; local relevance gets you the sale. The practical checklist:

Language. Translate product pages, checkout, emails and policies, not just the homepage. Machine translation is a good start; have a native speaker review the pages that carry legal or pricing information.
Search visibility. Give each language its own URLs and connect them with hreflang tags, so search engines show the right version to the right reader.
Payments. Offer the methods customers in each market expect alongside cards. The geo-blocking rules apply to how you treat customers, so keep conditions consistent.
Shipping and returns. Publish realistic delivery times and a clear returns address per market. Returns are a legal right, so make them easy rather than hidden.
Consent. EU visitors expect a cookie banner in their own language that genuinely lets them say no before tracking starts.

A simple rollout plan

Pick one or two markets close to home in language, logistics or existing demand, and check your analytics for where unprompted orders already come from.
Settle VAT first. Work out whether you are below or above the EUR 10,000 threshold, decide with your adviser whether to register for OSS, and set up per-country rates.
Fix the legal basics once: withdrawal information, full-price display, discount reference prices and a non-discriminatory checkout.
Localize and launch, then measure conversion, returns and delivery issues per country before adding the next market.

Where CIQRA fits

CIQRA does not file VAT returns or give tax advice; that stays with you and your adviser. What it handles is the storefront side of selling in several countries. Stores are hosted in the EU, and every plan includes cookie consent in 40 languages with consent records, plus AI translation of product content. Per-language XML sitemaps, hreflang and canonical tags are generated automatically, and structured data covers products, prices, shipping and returns. Payments can run through Stripe, PayPal, bank card gateways and bank transfer, and shipping integrates with carriers including DHL, UPS and FedEx.

FAQ

Do I need to register for VAT in every EU country I sell to?

Usually not. Once you are above the EUR 10,000 EU-wide threshold, the One Stop Shop lets you declare and pay VAT for sales to consumers in other EU countries through one registration and one quarterly return.

Does the EUR 10,000 threshold apply per country?

No. It is a single total of your cross-border sales to consumers across all EU countries, measured over the current and preceding calendar year.

Do I have to ship to every EU country?

No. The Geo-blocking Regulation requires you to let customers from anywhere buy on the same terms, but it does not oblige you to deliver to countries you do not serve.

How long do EU customers have to return an online order?

At least 14 days from delivery, without giving a reason. If you did not provide the required withdrawal information, the period can extend by up to a year.

Selling across Europe: VAT, OSS and consumer rules made practical