EU VAT OSS CALCULATOR · RUNS IN YOUR BROWSER · NOTHING UPLOADED
What do you owe on this quarter's EU OSS return?
Paste or drop a sales CSV and see whether you have crossed the EUR 10,000 distance-sales threshold, then get the VAT due per country and per rate for the quarterly One-Stop-Shop return, with refunds, B2B and domestic sales split out, foreign currencies converted at the rates you type in, and a CSV of the return to take to your portal. For small sellers of e-books, courses, apps, software and Etsy or Shopify goods, including sellers outside the EU using the non-Union OSS.
Your file is read in this browser tab and never leaves your device. This is arithmetic on your own data, not tax advice, and not affiliated with the European Commission or any tax authority. The VAT rates in the table are from memory and have an as-of date; rates change, so verify each one against the European Commission's VAT rates page or your tax authority before you file.
1. Your business
2. Your sales file
One row per sale or refund with a date, the customer's country and an amount. Optional columns: currency, rate (standard, reduced, zero, e-book or a percentage), a VAT ID or B2B flag, and a type column containing refund or credit. Headers are detected for common exports (Shopify, Etsy, accounting software); you can correct the match after the first run.
Exchange rates for other currencies
Type how many units of each currency equal 1 EUR (the ECB reference rate for the last day of the quarter is the usual source; this page cannot fetch it).
Choose where you are established, add a file, then click Calculate.
Columns used
Detected from your headers. Change any that are wrong and the result updates.
EUR 10,000 threshold
| Year | Net sales to other EU countries | Headroom | Status | Crossed |
|---|
OSS return
| Country | VAT rate | Taxable amount (EUR) | VAT due (EUR) | Rows |
|---|
Each figure is rounded once per country and per rate, not per line, so your own system may differ by a few cents. Check the figures before you enter them in your return.
Left off the return
| Group | Rows | Amount (EUR) | Why |
|---|
Findings
Rows
| Row | Date | Country | Amount (EUR) | Rate | Where it goes |
|---|
What to keep as records
The model, and what it leaves out
- Threshold: net sales to consumers in other EU countries are added in date order per calendar year. Over EUR 10,000 in the current or the previous year, the sale that crosses it and every later one takes the destination country's VAT. Sellers outside the EU have no threshold.
- Rates: from one table with an as-of date. The rate column can say standard, reduced, zero, e-book or a percentage. "Reduced" means the highest reduced rate of that country and the page warns when there are several.
- Money: every amount is an exact decimal (integers, no floating point). Currencies convert at the rates you type. VAT is rounded once per country and rate.
- Not on the return: your own country's sales, B2B sales with a VAT ID, sales to non-EU countries, and sales before the threshold was crossed.
- Not modelled: IOSS, special schemes, mixed supplies, correction returns for earlier quarters, penalties and interest, national rounding rules, and the exact place-of-supply rules for your product. Refunds sit in the quarter of the refund row.
VAT rates in this tool
Show the rate table (as of )
Rates change. This table is from memory of public sources and was not checked against a live source. Verify against the European Commission's VAT rates page and your tax authority. A ? marks a figure the author is least sure of; a dash means no e-book rate is in the table and the standard rate is used.
| Country | Standard | Reduced | E-books |
|---|
Common questions
Do I need to register for the EU VAT OSS?
You are not forced to use it, but if you sell goods or digital services to consumers in other EU countries and your cross-border sales to consumers go over EUR 10,000 (net of VAT) in the current or the previous calendar year, you must charge the VAT of each customer's country, and OSS lets you declare and pay all of it in one quarterly return in your own country instead of registering in every country. Below the threshold you may keep charging your own country's VAT, or opt into OSS earlier. Sellers established outside the EU have no threshold and can use the non-Union OSS for services. Check your authority's guidance.
How does the EUR 10,000 distance-sales threshold work?
The threshold is EU-wide, not per country, and it is measured on sales to consumers in other EU countries, net of VAT, per calendar year. If the previous year was over it, or this year goes over it, the sale that crosses the line and every later one takes the VAT rate of the customer's country. This page adds your file in date order, shows how much headroom is left and names the row and date where it was crossed.
Which VAT rate applies to an EU consumer I sell to?
Above the threshold, the rate of the country where the consumer is, not yours: standard for most digital services and goods, and a reduced rate where that country applies one, for example to e-books in some countries. The rate table on this page is from memory with an as-of date. Rates change, so check the European Commission's VAT rates page or the tax authority before you file.
Are domestic sales and B2B sales on the OSS return?
No. Sales to customers in your own country go on your normal VAT return. Sales to businesses with a valid VAT ID in another country are normally not OSS sales either. This page lists both separately and leaves them off the return table.
How is the VAT on each line rounded?
Amounts are added up per country and per VAT rate, converted to euro, rounded to cents once, and then the VAT is calculated on that total. Rounding each line and adding the results can differ by a few cents, so your own system may not match to the cent. If your amounts include VAT, the VAT is taken out of the rounded gross total so that taxable amount plus VAT equals what the customers paid.
Which exchange rate do I use for sales in other currencies?
The usual rule is the European Central Bank reference rate for the last day of the return period. The page cannot fetch rates, so you type them in as units of the currency per 1 EUR, and it shows which currencies in your file still need one. Confirm the rule with your authority.
What records do I have to keep?
Generally for 10 years: the country of consumption, what was supplied, dates, taxable amounts, rates, VAT due, payments, and the evidence of where the customer was, normally two non-conflicting pieces such as billing address, IP address or card country. The page prints the list with your result. It is information, not advice, and your authority decides the details.
Does this file leave my computer?
No. The CSV is read in your browser tab and nothing is uploaded, and the page makes no network requests. Customer data is only as private as the device you use.