# EU VAT on Digital Sales From Outside the EU (2026)

> Yes, from the first sale to an EU consumer. The €10,000 threshold is only for EU-based sellers. How to hand it off.

Source: https://agentaos.ai/answers/eu-vat-selling-from-outside-the-eu (canonical HTML page). Publisher: AgentaOS (Aristokrates OÜ, Estonia).

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Company and tax

# 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.

Reviewed by [Panche Isajeski](https://agentaos.ai/about), founder of AgentaOS, 19+ years in payments, [featured on Indie Hackers](https://www.indiehackers.com/post/tech/starting-from-scratch-and-hitting-9-5k-mrr-in-two-months-j5pMaED5FEbKw8qmeyj9). Checked 6 October 2026. General information, not financial, tax or legal advice.

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The rule

## Why is there *no threshold* for me?

> “the supplier is established ... in only one Member State”
>
> Source: [European Commission, OSS](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en)

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.

Who owes what

## What do I charge *each buyer*?

1.  EU consumer**VAT is due**

    At the buyer’s rate, declared every quarter.

2.  EU business with a VAT number**Reverse charge**

    No VAT on the invoice; the buyer accounts for it.

3.  Outside the EU**No EU VAT**

    Other countries can have their own rules, such as UK VAT.

Doing it yourself

## What does filing it *yourself* involve?

1.  **Register for the non-Union OSS** in one EU country of your choice.

2.  **Record every buyer’s country** and apply its rate.

3.  **File a return every quarter** and pay the VAT.

Time and money

## 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](https://agentaos.ai/answers/stripe-fees).

Where AgentaOS fits

## Where does *AgentaOS* fit?

With AgentaOS, EU consumers pay VAT at checkout and we file it; you never register or file. [How tax works](https://docs.agentaos.ai/mor/tax).

Change how you sell. Grow revenue 4×.

Answer 3 questions and get a free audit of your price and checkout, from the founder. Free, in 2 working days.

[Get my free audit →](https://agentaos.ai/apply?src=seo-answers-eu-vat-selling-from-outside-the-eu)

Questions

## 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.

Keep reading

## Related

[All 27 EU VAT rates 2026, with a calculator](https://agentaos.ai/tools/eu-vat-rates-digital-products)[Do I need a company to sell digital products online?](https://agentaos.ai/answers/do-i-need-a-company-to-sell-online)[What is a Merchant of Record, and do I need one?](https://agentaos.ai/answers/what-is-a-merchant-of-record)[Selling from Serbia](https://agentaos.ai/countries/serbia)

Sources: [European Commission: OSS](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en) · [Your Europe: cross-border VAT](https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_en.htm) · [AgentaOS tax](https://docs.agentaos.ai/mor/tax)