Cross-border B2C

Cross the OSS threshold,
and the rate switches itself.

Sell to consumers in other EU countries, and one combined threshold decides whose VAT rate applies. Billino tracks it, switches the rate the moment you cross it, and remembers which rate a given product takes in a given country — so you're never asked the same question twice.

What is the OSS threshold?

Sell a service or a digital good to a private individual in another EU country, and the One-Stop-Shop scheme (OSS) governs which country's VAT rate you charge. Below€10,000 in combined EU-wide cross-border B2C sales for the year, you charge your own country's rate — no OSS registration needed. Cross that line, and every sale from then on charges the buyer's country's rate instead (Art. 59c EU VAT Directive).

The threshold is combined across every EU country you sell into, not per country — sell €4,000 to France and €7,000 to Italy, and you've already crossed it.

How Billino tracks it

Every cross-border B2C invoice you issue adds to a running total for the calendar year. Billino checks that total against €10,000 before every new invoice — no spreadsheet, no manual running tally.

  • At or below €10,000 — your own domestic rate applies, exactly like a local sale
  • Above €10,000 — the invoice that crosses the line, and every one after it, charges the destination country's rate
  • Resets every January 1 — the running total starts fresh each calendar year
  • Overrides small-business status — even a Kleinunternehmer profile owes real destination VAT once the OSS line is crossed, since the domestic exemption never covered cross-border B2C

Cross-border item rates

Crossing the threshold answers which country's rate applies — it doesn't answerwhich rate. Reduced-rate categories are each country's own legislative choice: a product that's reduced-rate at home can be standard-rate in the buyer's country, or the other way round. Billino doesn't guess.

The first time a cross-border sale of a given product to a given country crosses the OSS threshold, Billino asks you to confirm the rate once — then remembers it. Every later sale of that same product to that same country applies the confirmed rate automatically, with no repeat question.

ScopePer product, per destination country
When it asksOnce — first cross-border OSS sale of that pair, above threshold
After confirmationApplied automatically, every time — reviewable and editable in settings
Country scopeAny EU destination

There's no pre-loaded rate database to silently trust — every confirmed rate came from you, once, and stands until you change it.

Why this matters for your business

No running tally

The €10,000 combined threshold is tracked automatically across every country you sell into.

Switches itself

The invoice that crosses the line already charges the right rate — no manual switch to flip.

Never guesses your rate

No pre-loaded category database — you confirm each product/country rate once, Billino remembers it.

Ask once, done forever

A confirmed rate stands until you change it — no repeat questions for the same product and country.

Send your first invoice today.

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