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EU €10,000 e-services MOSS registration threshold 2019

The European Union is to introduce a €10,000 pan-EU e-services registration threshold. This means that initially small EU businesses will be able to use the VAT return and rate of their country of registration rather than that of their customers. The new threshold will apply from 1 January 2019. Note: this threshold now applies to the new EU e-commerce VAT package One Stop-Shop OSS return, which covers distance sales of goods to EU consumers and other services. Check EU VAT registration thresholds via VAT Calc’s live tracker.

Once over this threshold in the other 27 member states, they may still use the 2015 MOSS pan-EU VAT return, but will have to charge the VAT rates of the country of their customer.

This reform is being introduced following the 2015 e-services VAT rules changes which forced heavy VAT compliance requirements on the smallest of businesses. Follow all the European Union’s completed and planned reforms via VAT Calc’s EU VAT reform tracker.

Other simplifications to EU digital services compliance

At the same time, other simplifications are being introduced to the regime:

  1. Introduction of single piece of consumer residence evidence threshold requirement for suppliers of pan-EU e-services below €100,000 sales per annum. Generally, at least two non-contradictory pieces of evidence to establish the correct country of residency of the consumer must be collected by the supplier.
  2. The right for e-services suppliers using MOSS to apply the VAT invoicing rules of their country of residency, instead of their consumers’.
  3. Withdrawal of the block to non-EU suppliers of e-services to use the non-Union MOSS scheme if they already have a standard EU VAT registration in place.

EU VAT reforms

Reform (click for details) Update
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2035 Harmonisation of EU e-invoicing and domestic regimes Jan 2035
2030 Digital Reporting Requirements and e-invoicing harmonisation July 2030
Structured e-invoices supercede paper invoices July 2030
EC Sales lists replaced by Digital Reporting Requirements July 2030
2028 EU Customs reforms Published May 2023
€150 import consignment threshold removed Published May 2023
2027 Single VAT Registration in the EU - extension of OSS July 2027
Call-off stock VAT simplification ends July 2027
Harmonisation of B2B Reverse Charge rules July 2027
Proposal for VAT treatment of the platform economy July 2027
2026 DAC8 harmonised crypto asset reporting Approved May 2023
2025 VAT registration thresholds equivalence foreign businesses 1 Jan 2025
Virtual events VAT rule changes 1 Jan 2025
Financial Services VAT exemption reform proposals Consultation complete; proposal awaited
Tour operator margin scheme VAT reforms EC undertaking fresh review
2024 Payment providers' seller transaction reporting and bookkeeping obligations In effect since 1 Jan 2024
2023 DAC 7 - marketplace reporting harmonisation In effect since 1 Jan 2024
2022 IOSS reforms to prevent double taxation On hold
EU reduced VAT rate freedoms Entered into force 6 April 2022
VAT in the Digital Age proposals Published Dec 2022
EU DAC8 cryptocurrency tax reporting proposals Published Dec 2022
VAT Gap Initiative Q3 2022
EU Definitive VAT System On hold
2021 One-Stop-Shop (OSS) single EU VAT return In effect since 1 July 2021
Ending €22 import VAT exemption; new IOSS return In effect since 1 July 2021
Marketplace deemed supplier EU VAT reforms In effect since 1 July 2021
2020 EU four Quick Fixes for VAT In effect
Tax authorities anti-VAT fraud cooperation In effect
Tax Action Plan - 25 VAT and other tax reforms roadmap See 'VAT in the Digital Age' and others
2019 Simplification of e-services VAT compliance and thresholds In effect
Single and multi-use vouchers In effect
2018 Lower e-book and publications VAT rates In effect, although not all EU states have adopted the option


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