EU VAT Calculator: OSS Rates and Reverse Charge

Intra-EU VAT and OSS: which rate to charge on an EU sale

Between two EU countries, a sale to a VAT-registered business is invoiced without VAT (the customer reverse-charges it), whereas a distance sale to a consumer takes the buyer country's rate once such sales exceed €10,000 excluding VAT per year, declared through the One-Stop Shop (OSS). The tool picks the regime, applies the right country's rate among the 27 and checks the format of the customer's VAT number.

Rule applied

• Sale within one country: the seller's national rate.
• Business customer in another state: 0% VAT on the invoice, the customer reverse-charges the tax in their country (Article 138 of Directive 2006/112/EC exemption for goods, Article 196 reverse charge for services).
• Consumer in another state, OSS ticked: the buyer country's rate, declared through the One-Stop Shop.
• Consumer, box unticked: the seller country's rate, as long as your EU distance sales stay below €10,000 excluding VAT per year.

The calculation works both ways: gross = net × (1 + rate) and net = gross ÷ (1 + rate). In a country with no super-reduced rate, the tool uses the reduced rate.

Example

French seller, €1,000 net at the standard rate. To a German business: €0 VAT, invoice of €1,000. To a German consumer with OSS: 19%, i.e. €190 VAT and €1,190 gross. Below the threshold: French 20%, €1,200 gross. To a Slovak consumer with OSS: 23%, €1,230 gross.

Limits

• One reduced rate is used per country, without the list of goods it covers.
• The VAT number check covers the format only (FR followed by 2 characters and 9 digits, for instance); validity is checked on the Commission's VIES system.
• Destination taxation covers distance sales of goods and electronic, telecom and broadcasting services; most other services to consumers stay taxed in the seller's country.
• The tool does not track your turnover: tick OSS yourself once the threshold is crossed.

Sources and dates: Directive 2006/112/EC, Art. 59c (single €10,000 threshold applicable since 1 July 2021), Arts. 138 and 196; national rates updated, including Estonia 24% since 1 July 2025, Slovakia 23% and 19% since 1 January 2025, Romania 21% and 11% since 1 August 2025, Finland 13.5% and Lithuania 12% since 1 January 2026 (checked 14/10/2026).

Frequently Asked Questions

When do I charge a consumer the VAT of the buyer's country?

As soon as your distance sales of goods and electronic services to consumers in other EU countries exceed €10,000 excluding VAT in the current or previous calendar year. Since 1 July 2021 this threshold is a single one for the whole EU. Above it, you apply the destination country's rate and declare it through the OSS.

Do I charge VAT to a business in another EU country?

No, if it has a valid intra-EU VAT number: the invoice is issued without VAT, with a note on the exemption (goods) or reverse charge (services), and the customer declares the VAT in their own country. Without a valid number, the sale is treated as a sale to a consumer.

How do I check an EU VAT number?

The tool checks each country's format: for instance FR followed by 2 characters and 9 digits, 13 characters in all. That check does not tell you whether the number is active; for that, query the European Commission's VIES system and keep proof of the check.

Which EU VAT rates have changed recently?

Slovakia has applied 23% since 1 January 2025, Estonia 24% since 1 July 2025 and Romania 21% since 1 August 2025. On 1 January 2026, Finland's reduced rate fell from 14% to 13.5% and Lithuania's reduced rate rose from 9% to 12%. Standard rates range from 17% in Luxembourg to 27% in Hungary.

Is this tool really free?

Yes, all tools on Kristools are 100% free and accessible without registration.

Is my data protected?

Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.