Frontier EU VAT Return Worksheet
For US sites and creators selling subscriptions to EU members

No threshold. Twenty-seven rates. Four deadlines a year.

Frontier totals your EU sales by the member’s country at that country’s standard VAT rate, fills in the quarterly One Stop Shop return figures, shows the four due dates — and will not mark a return filed while a month is missing, a rate is unconfirmed, or VAT was charged short with no explanation.

Opens in this browser with an invented site already in it. No account, no email address, nothing installed.

Frontier with its example records in itOpen the free demo →

The problem

One euro of EU sales and you are in.

A business with no EU establishment selling subscriptions to EU consumers charges each one their own country’s VAT rate, from Luxembourg’s 17% to Hungary’s 27%, with no threshold below which it can ignore it. One registration covers the EU, but the return is due every quarter — nil or not — on a date that does not move for weekends, and rates change: Estonia, Finland and Romania all raised theirs in the last two years.

No threshold

The €10,000 threshold is not available to non-EU businesses. They use the non-Union scheme in a member state of their choice.

Taxually, October 2026 →
31 Oct

Quarterly returns and payment by 30 April, 31 July, 31 October and 31 January — not moved for weekends. Nil returns too.

Taxually, October 2026 →
17–27%

The standard rates across the 27 member states. Finland is 25.5%, Estonia 24%, Romania 21%.

Eurofiscalis, September 2026 →

Will not mark a return filed that is not right.

Not a reminder. Mark the return filed refuses, with each gap listed, before the quarter has ended, while any month has no EU sales typed in and no nil mark, a country’s rate used has not been confirmed in the year, or VAT was charged below the rate with no note. A filed quarter is frozen; corrections go in a later return and are refused after three years. There is no override.

How it works

Type the months, check the rates, file

Type monthly totals by country

Net sales in euro and the VAT you charged, by the member’s EU country. A month with none is marked as none.

Confirm the rates

All 27 standard rates start from a published table, dated. Check them once a year and confirm — or change one when a country changes it.

File, and say so

The return figures by member state of consumption, ready to type into your registration country’s portal. Mark it filed when you have.

What it will never do

It fills in the figures. It files nothing.

Frontier is the worksheet behind the return.

No members.Totals by country only. No names, no addresses.
It does not file or pay.The return goes through your member state of identification’s portal.
Euro only.Convert other currencies at the European Central Bank rate on the last day of the quarter before you type them.
It never touches a payment.The fee is flat and it is for software.

Pricing

Priced per operator, flat

However many EU countries your members are in.

Operator

$25/month

One site.

  • 27 standard rates, dated
  • Quarterly return figures
  • File gate, no override
Most operators

Operator plus

$35/month

One company, several sites.

  • Everything in Operator
  • Corrections to earlier quarters
  • Export for your accountant

Group

$79/month

Several companies under one owner.

  • Everything in Operator plus
  • One copy for each company
  • Priority support

Flat fee, billed monthly. Never a share of sales. Your bank statement says Frontier Software. Your licence key is emailed to you within two working days of payment.

Checkout is our own bitcoin server, not a card processor — nobody we had to apply to and nobody who can close the account. The button takes you straight to it. Give your email address there — that is where your key is sent.

Questions

The ones we actually get asked

Do we need to register if we only sell a little in the EU?

A non-EU business has no threshold to hide under for these sales. Frontier assumes you are registered under the non-Union scheme; ask your adviser if you are not.

Which rate applies?

The standard rate of the member’s own country — the member state of consumption — not the country you registered in.

What if we got a quarter wrong?

Put a correction in a later return, within three years of the original due date. After that Frontier refuses it: it has to be corrected with that country directly.

Is this tax advice?

No. It is a worksheet that argues with you.

What do I actually get when I pay?

The demo on this page is the whole program, running on invented records. Paying gets you a licence key — one line of text, emailed to the address you give at checkout within two working days. Paste it into the program and from then on it keeps your own records. Until then, nothing you type into it is kept.

The key is checked inside the page, on your own machine. It never calls us, so there is still no account and nothing about your business goes anywhere. If you ever stop paying, your records stay exactly where they are, read-only, and Export still hands you every one of them.

Open the demo in October

Two returns filed on time. The third quarter’s is due on the 31st, a Saturday that does not move it — and it cannot be marked filed yet: September’s EU sales were never typed in, and the French members were charged 19% in August instead of 20%.