VAT when you store stock in another EU country: no threshold

Do you need a VAT number where you store stock? #

Yes, as a rule. EU VAT follows the goods: once they sit in a country and are sold from there, each sale is a domestic supply in that country, and a domestic supply needs a local VAT number.

• There is no threshold. The €10,000 EU-wide threshold applies to cross-border sales, not to sales from stock already inside the country.
• Moving your own goods is a taxable event. Transferring your stock from one EU country to another is treated as an intra-Community supply in the country it leaves and an acquisition in the one it enters, and you report both.

It is the same rule that has always applied to Amazon FBA: sellers whose inventory sits in German and Polish warehouses hold German and Polish VAT numbers, whatever their turnover.

Does OSS replace the local VAT registration? #

No. The Union One Stop Shop lets you declare B2C sales to consumers in other EU countries in one return, in one member state. It does not remove a registration that arises from holding stock. Sellers with stock abroad file locally for sales from that stock and use OSS for the rest.

What is the difference between OSS and IOSS? #

The last row is what changed in 2026: the duty relief under €150 was abolished and replaced by €3 per item, meaning per tariff classification, paid by the seller or importer whatever VAT scheme is used. It runs until 1 July 2028. The details and the arithmetic are in The EU €3 customs duty explained.

What does this mean for you, per situation? #

You are established in the country

A Dutch shop with stock in the Netherlands, a German shop with stock in Germany: nothing changes. Your sales are already domestic.

You are established elsewhere in the EU

You register where the stock sits, next to your home registration, file locally for sales from that stock and keep OSS for the rest. Which country to pick is in Where to hold stock in Europe.

You are established in the UK or outside the EU

Same registration obligation. In the Netherlands you can register directly or appoint a tax representative; if you want to defer import VAT on your bulk shipment with the Article 23 reverse-charge licence, a representative is required. It must be established in the Netherlands and provide financial security, and you stay liable yourself. Whether that fixed cost pays off is the break-even in IOSS versus holding stock in the EU.

Is the registration worth it? #

It is a commercial question. A registration is a fixed yearly cost in administration. Local stock buys a domestic delivery time, no customs step and, since July 2026, no €3 per item on every order.

Put two numbers you already have next to the table below: parcels per month to that country, and what a cross-border parcel costs you now in shipping, duty and delivery days. The table comes from the live rate card.

What does AirPost do and not do? #

We match online shops with people who store a small batch of stock at home, pack the orders and drop them at a service point: local fulfilment in Europe without a warehouse.

• ✕We do not register you for VAT, and we are not a tax representative.
• ✕We do not give tax advice or rule on whether your arrangement triggers a registration.
• ✕We do not clear your bulk shipment through customs; that is you, your carrier and your broker.
• ✓We show the VAT rule per country before you place stock there.
• ✓Every order, label and fee is in your account, so whoever files your returns has a record.

Rules change. Last checked on 1 October 2026; if you read this much later, verify with the tax authority before you rely on it.