Distance selling EU VAT thresholds

To help reduce the administrative burden on companies, and to encourage them to start trading across Europe, there are national VAT registration thresholds set by each country.  If a foreign company is selling below these thresholds, it does not need to VAT register.  Once over these limits within the same calendar year, it must apply for a number, see our EU VAT Registration briefing. On 1 July 2021 EU ecommerce VAT package will withdraw the distance selling thresholds.

You may also read our EU Distance Selling VAT briefing.

Annual EU distance selling thresholds

CountryEU distance VAT threshold
Austria€ 35,000
Belgium€ 35,000
BulgariaBGN 70,000
CroatiaHRK 270,000
Cyprus€ 35,000
Czech RepublicCZK 1,140,000
DenmarkDKK 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
PolandPLN 160,000
Portugal€ 35,000
RomaniaRON 118,000
Slovakia€ 35,000
Slovenia€ 35,000
Spain€ 35,000
SwedenSEK 320,000
United Kingdom (non-EU)Not applicable. Must UK VAT register to sell any level under 2021 UK ecommmerce VAT rules.