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. |