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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
2025 VAT registration thresholds equivalence foreign businesses On track
Virtual events VAT rule changes Agreed
2024 Payment providers' seller transaction reporting and bookkeeping obligations On track
Digital Reporting Requirements including EU e-invoicing harmonisation Implementation of VAT in the Digital Age?
2023 DAC 7 - marketplace reporting harmonisation On track
Financial Services VAT exemption reform proposals Consultation complete; proposal 2023
Tour operator margin scheme VAT reforms EC undertaking fresh review
2022 EU definitive VAT system On hold
EU reduced VAT rate freedoms Enter into force 6 April 2022
IOSS reforms to prevent double taxation Proposals early 2022
VAT in the Digital Age proposals On track for 16 Nov 2022 publication
Single VAT Registration in the EU - extension of OSS On track for 16 Nov 2022 publication
Proposal for VAT treatment of the platform economy On track for 16 Nov 2022 publication
VAT Gap Initiative Q3 2022
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
EU Generalised Domestic Reverse Charge VAT Mechanism In effect, although no country has adopted this voluntary option
2015 B2C electronic services VAT reforms - MOSS return In effect

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