EU VAT registration thresholds 2020

Below is a summary of the 2019 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 thresholds

Country VAT threshold
Austria €35,000
Belgium €25,000
Bulgaria Nil
Croatia HRK 300,000
Cyprus €15,600
Czech Republic CZK 1 million
Denmark DKK 50,000
Estonia €40,000
Finland €10,000
France Goods €82,800; Services €33,200
Germany €22,000
Greece €10,000
Hungary HUF 8 million
Ireland Goods €75,000; Services €37,500
Italy €65,000
Latvia €40,000
Lithuania €45,000
Luxembourg €30,000
Malta €35,000, €24,000 or €14,000
Netherlands Nil
Norway NOK 50,000
Poland PLN 200,000
Portugal €12,500
Romania ROL 220,000
Slovakia €49,790
Slovenia €50,000
Spain Nil
Sweden SEK 30,000
Switzerland CHF 100,000
United Kingdom £85,000