EU distance sales from Germany — does the EUR 10,000 threshold apply?
An intra-EU distance sale is in principle taxed where the goods arrive. It stays taxable in Germany if you are established in a single member state and your EU distance sales, together with electronic, telecoms and broadcasting services to consumers abroad, neither exceeded EUR 10,000 last year nor exceed it this year.
2026 rules — verified on September 23, 2026Free, no account
This content is part of the path: Handling VAT on business within the EU· Step 4 of 9· Next step: German EC Sales List — monthly, quarterly or yearly?
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- gesetze-im-internet.de — UStG § 3c Abs. 4 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « der innergemeinschaftlichen Fernverkäufe nach Absatz 1 Satz 2 und 3 insgesamt 10 000 Euro im vorangegangenen Kalenderjahr nicht überschritten hat und im laufenden Kalenderjahr nicht überschreitet. »
- gesetze-im-internet.de — UStG § 3c Abs. 4 Satz 3 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Die Erklärung bindet den Unternehmer mindestens für zwei Kalenderjahre. »
Calculation assumptions
- Goods are shipped from Germany to non-business customers in another member state; imports from outside the EU (UStG s. 3c(2) and (3)) are not covered.
- The totals include all EU distance sales and all services under UStG s. 3a(5) sentence 2 to consumers in other member states; the current-year total includes the sale being checked.
- New vehicles, goods supplied with installation, margin-scheme goods and excise goods (UStG s. 3c(5)) are not covered.
Go further
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.