What are the VAT Registration thresholds in EU countries?

Below you can find annual threshold for 27 countries in EU, Switzerland, Norway and the UK. These thresholds apply to resident sellers only.

Country VAT threshold
Austria €35,000
Belgium €25,000
Bulgaria Nil
Croatia HRK 300,000
Cyprus €15,600
Czech Republic CZK 1 million
Denmark DKK 50,000
Estonia €40,000
Finland €15,000
France Goods €85,800; Services €34,400
Germany €22,000
Greece €10,000
Hungary HUF 12 million
Ireland Goods €75,000; Services €37,500
Italy €65,000
Latvia €40,000
Lithuania €55,000
Luxembourg €35,000
Malta €35,000, €24,000 or €14,000
Netherlands €20,000
Norway (non-EU) NOK 50,000
Poland PLN 200,000
Portugal €12,500
Romania ROL 330,000
Slovakia €49,790
Slovenia €50,000
Spain Nil
Sweden SEK 30,000
Switzerland (non-EU) CHF 100,000
United Kingdom (non-EU) £85,000

 

Non-residents (no permanent establishment) face a nil-threshold registration. They should get a VAT registration from the start of their business activities in the country. However, there is exception for ecommerce sellers, who have got their own thresholds:

Country EU distance VAT threshold
Austria € 35,000
Belgium € 35,000
Bulgaria BGN 70,000
Croatia HRK 270,000
Cyprus € 35,000
Czech Republic CZK 1,140,000
Denmark DKK 280,000
Estonia € 35,000
Finland € 35,000
France € 35,000
Germany € 100,000
Greece € 35,000
Hungary € 35,000
Ireland € 35,000
Italy € 35,000
Latvia € 35,000
Lithuania € 35,000
Luxembourg € 100,000
Malta € 35,000
Netherlands € 100,000
Norway N/A
Poland PLN 160,000
Portugal € 35,000
Romania RON 118,000
Slovakia € 35,000
Slovenia € 35,000
Spain € 35,000
Sweden SEK 320,000
Switzerland N/A
United Kingdom (non-EU) Not applicable. Must UK VAT register to sell any level under the new 2021 Ecommerce Rules.

 

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