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
| 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 2021 UK ecommmerce VAT rules. |