No, under the new EU VAT rules for eCommerce, thresholds for distance sellers were abolished on 1st Jul 2021.
For EU-based businesses, a new registration was introduced – OSS (One Stop Shop) – with a single EU-wide threshold set at EUR10,000.
There is no threshold for non-EU sellers – such as UK or USA based eCommerce businesses.
There is also no threshold set for businesses shipping goods from several member states.
This new threshold will cover any cross-border intra-EU distance sale of goods as well as any sales of digital services for private consumers.
As soon as the EUR10,000 limit is breached during a calendar year, any intra-EU sale of services and goods will need to be charged at the destination country rate within the EU (where your customers are located).
Businesses need to determine where their customers are based at the point of sale, and which VAT rates apply as soon as cross-border turnover exceeds the new EUR10,000 threshold.
For non-EU sellers holding stock in an EU country, the OSS registration will need to be in the EU member state where stock is being held.
Once registered for OSS, you have to report where OSS is applicable and you can’t pick and choose. For example, if you are an EU business that sells both goods and services, you can’t use OSS just for the goods and not the services, you need to use OSS for both.
You cannot reclaim purchases via OSS, therefore you will have to reclaim any purchase VAT via the EU VAT Reclaim mechanism if a VAT registration is not required or in the local VAT return if you’re required to register for VAT.