EU VAT registration thresholds 2018

Below is a summary of the 2018 VAT registration annual thresholds for resident companies in the 28 EU member states, plus Norway and Switzerland.

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 e-commerce sellers to consumers, where there are special EU distance selling VAT thresholds. Read about the EU VAT number registration process here.


Vat Registration Threshold

Austria € 30,000
Belgium € 25,000
Bulgaria BGN 50,000
Croatia HRK 300,000
Cyprus € 15,600
Czech Republic CZK 1million
Denmark DKK 50,000
Estonia € 40,000
Finland € 10,000
France Goods €82,800; Services €33,200
Germany € 17,500
Greece Nil
Hungary Nil
Ireland Goods €75,000; Services €37,500
Italy € 60,000
Latvia € 40,000
Lithuania € 45,000
Luxembourg € 30,000
Malta Nil
Netherlands € 1,345
Norway NOK 150,000
Poland PLZ 150,000
Portugal € 12,500
Romania ROL 220,000
Slovakia € 49,790
Slovenia € 50,000
Spain Nil
Sweden Nil
Switzerland CHF 100,000
United Kingdom £85,000