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. |
