EU VAT for SaaS sellers in the US (2026): the One-Stop Shop, B2B reverse charge and the UK

The short answer

A US-based seller of SaaS or an AI app owes VAT on sales to EU consumers from the first sale, charged at the rate of the customer's country. The €10,000 threshold only helps sellers established in a…

Consumers: VAT at the customer's country rate, from the first sale

Businesses with a valid VAT number: no VAT, reverse charge. Check the number in VIES

Filing: non-Union OSS, one return per quarter, in euro, even when it's a nil return

UK: a non-UK business registers for UK VAT regardless of turnover, per gov.uk