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industry-taxAnswered

For a small EU online seller, when does the new cross-border SME VAT exemption help and when does normal e-commerce VAT still take over?

NF
Nora Falknew member
April 21, 2026 1,587 views 1 answer
industrye-commerceEU VATSME exemptiononline seller

I want the operational EU answer, not a generic 'one stop shop' slogan. Please explain the new cross-border small-business exemption, why the EUR 100,000 Union turnover cap matters, and why some sellers still end up back in ordinary VAT or OSS territory even though they thought the small-business route would protect them everywhere.

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