Contact
Ask your question. We answer by e-mail, usually within two working days. angelista.enterprise@mailbox.org
Stay under every cap of the EU SME scheme.
€100,000 for the whole EU, and every country a cap of its own: €25,000 in Belgium, €37,500 for services in France, €10,000 in Greece. Upload your sales and see per country how close you are, with the figures for your quarterly report.
You get a link by email. No password, no connection to your bookkeeping.
EU total
€86,000of €100,000 across the EU, 2026
86% of the EU cap. €14,000 left. Above €100,000 the exemption ends at once in every other country, with no margin.
- ELGreece€10,800 / €10,000 cap108% · over the cap
The exemption in Greece ended with the supply of 2 June 2026, that supply included. From then on Greece's VAT applies: check registration and returns there. You can only re-enter the scheme for Greece after at least one full calendar year.
- NLNetherlands€14,200 / €20,000 cap · home country
- DEGermany€17,600 / €25,000 cap
- FRFrance€23,100 / €37,500 cap
The rules
- €100,000 across the EU
- This year and last year, all EU countries together, your home country included. Pass it and the exemption ends in every other country from that supply. No margin.
European Commission explanatory notes, read on 27 October 2026 - A cap per country
- Each country sets its own cap up to €85,000, sometimes per sector. Pass it and the exemption ends there only, sometimes after a margin.
All 27 countries, read on 27 October 2026 - A report every quarter
- Your turnover per EU country, zero included, to your home country's tax office. By the end of the month after the quarter: 30 April, 31 July, 31 October, 31 January.
Belastingdienst, BZSt, read on 27 October 2026 - 15 days after €100,000
- Whoever passes the EU cap reports it within 15 days in a final report. Your EX number is then deactivated.
European Commission explanatory notes, read on 27 October 2026
How it works
- Upload salesA CSV export from your bookkeeping or our template: date, customer country, net amount. Or enter an amount per country per quarter.
- See where you standYour EU total against €100,000 and each country against its own cap. A warning at 75% and 90%, and exactly what applies if you go over.
- Quarterly reportThe amounts per country for the quarter, ready to copy. With the pilot, an email a week and a day before the deadline.
Price
You can try the dashboard and quarter figures free with your own export. The pilot adds emails: reminders before every quarterly deadline and a message as soon as a country passes 75%, 90% or its cap.
Frequently asked questions
Which sales count?
All supplies that take place in an EU country, net of VAT, including your home country and countries where you do not use the exemption. eukor counts each sale in the customer's country. That is right for most sales to consumers; for some business-to-business services the place of supply is elsewhere. Ask your accountant if unsure.
Does eukor file for me?
No. eukor gets the figures per country ready to copy into your tax office's portal. You submit them yourself.
What happens if I pass one country's cap?
Then the exemption ends in that country only, from the supply that passes the cap, unless that country gives a margin (for example 10% in Belgium and France). In the other countries it runs on as long as you stay under €100,000 for the whole EU. eukor says per country what applies.
Does eukor know every country's cap?
For 20 of the 27 countries, with source and read date in the table. For the other 7 we found no amount on an official page; there we show your turnover without a cap and a link to the source.
Where is my data?
On an OVHcloud server in the EU. We keep only date, country and net amount per sale, no customer names. Deleted on request by email.
See your own figures
You get a link by email. No password, no connection to your bookkeeping.