How is the €10,000 threshold for the One Stop Shop (OSS) calculated?

The €10,000 threshold applies to your cross-border revenue excluding VAT on an annual basis. If you exceed this amount in a given year, you must apply the VAT rate of the destination country starting the following year. If your revenue falls below this threshold in a later year, you only need to apply the destination country’s VAT rate again once you exceed the threshold amount.