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:

Country EU distance selling thresholds
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 HUF 8,800,000
Ireland € 35,000
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