2021 EU VAT registration thresholds - Avalara

Below is a summary of the 2021 VAT registration annual thresholds for resident companies in the 27 EU member states, plus Norway, Switzerland and United Kingdom.

Non-residents face nil registration threshold

Generally, non-resident (no permanent establishment) businesses that must register for VAT in another EU state face a nil registration threshold. A major exception to this rule is ecommerce sellers to consumers, where there are special EU distance selling VAT thresholds. Read about the EU VAT number registration process here.

VAT registration thresholds

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

Get help solving your VAT challenges

Ready to see what Avalara can do?

Schedule a demo to see our solution.

Request a demo

EU VAT registration thresholds 2021

Non-residents face nil registration threshold

VAT registration thresholds

Ready to see what Avalara can do?