---
title: "Delivery Thresholds"
slug: "lieferschwellen"
updated: 2026-01-12T15:54:27Z
published: 2026-01-12T15:54:27Z
canonical: "help.frisbii.com/lieferschwellen"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.frisbii.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Delivery Thresholds

## Preliminary Remarks

Since July 2021, an EU-wide delivery threshold of €10,000 net per calendar year has applied to **deliveries of physical and digital products to private individuals (B2C)**. As soon as the delivery threshold is exceeded, the company is obliged to register for the VAT rate in the country of destination and pay the corresponding tax there.

*Example*: If a German company delivers physical/digital products to private individuals (B2C) to France and Austria and the total net turnover does not **exceed** €10,000, the **German** tax rate is paid. As soon as the total turnover **exceeds** €10,000 (France €6,000 and Austria €4,001), the **French** and **Austrian** tax must be paid accordingly.

The company can register for the OSS procedure so that it does not have to register in each country separately. The OSS procedure enables registered companies to centrally submit transactions that are subject to the special regulation to the Federal Central Tax Office in a tax return from July 1, 2021.

More information on the OSS procedure can be found on the [website of the Federal Central Tax Office](https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/umsatzsteuer_node.html).

If you have any questions, consult the **tax office**.

---

## Set up delivery thresholds

In **Settings → Financial → Tax Rates and Delivery Thresholds** in the tab **Delivery Thresholds**, the countries can be selected for which the delivery threshold will be exceeded within the current calendar year for correct taxation on invoices.

Select the delivery thresholds for both analog and digital products.

> [!TIP]
> **Note**
> 
> The country selection must be maintained **independently** in the Merchant Backend. As soon as the delivery threshold is exceeded, the EU or the corresponding third country must be added. As soon as the delivery threshold is undershot again, the EU or the corresponding third country must be removed. **You as merchant are responsible for keeping these settings up to date!**

![](https://cdn.document360.io/b84e1b5d-2ba6-4465-8c62-fb45a2f31314/Images/Documentation/image-4PRI1JV5.png)