Distance selling EU VAT thresholds
One of the most common situations where a foreign EU VAT registration is required is where companies are selling goods across EU borders to consumers through the internet, known as Distance Selling. Since VAT is a tax on the final consumer, countries will expect businesses to register with them, charge and collect their local VAT. You can check EU VAT registration thresholds for resident business here.
Note, there are no distance selling thresholds for electronic or digital services to consumers under the new 2015 MOSS VAT rules.
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.
You may also read our EU Distance Selling VAT briefing.
Annual EU Distance Selling Thresholds:
| Annual EU distance selling threshold |
|
| Austria | € 35,000 |
| Belgium | € 35,000 |
| Bulgaria | BGN 70,000 |
| Chile | |
| 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 | HUF 8,800,000 |
| Ireland | € 35,000 |
| Israel | |
| Italy | € 35,000 |
| Latvia | € 35,000 |
| Lithuania | € 35,000 |
| Luxembourg | € 100,000 |
| Malta | € 35,000 |
| Netherlands | € 100,000 |
| New Zealand | |
| 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 | £70,000 |