EU VAT registration thresholds 2021
Below is a summary of the 2021 VAT registration annual thresholds for resident companies in the 27 EU member states, plus Norway, Switzerland and United Kingdom.
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 ecommerce 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 | €15,000 |
| France | Goods €85,800; Services €34,400 |
| Germany | €22,000 |
| Greece | €10,000 |
| Hungary | HUF 12 million |
| Ireland | Goods €75,000; Services €37,500 |
| Italy | €65,000 |
| Latvia | €40,000 |
| Lithuania | €55,000 |
| Luxembourg | €35,000 |
| Malta | €35,000, €24,000 or €14,000 |
| Netherlands | €20,000 |
| Norway (non-EU) | NOK 50,000 |
| Poland | PLN 200,000 |
| Portugal | €12,500 |
| Romania | ROL 330,000 |
| Slovakia | €49,790 |
| Slovenia | €50,000 |
| Spain | Nil |
| Sweden | SEK 30,000 |
| Switzerland (non-EU) | CHF 100,000 |
| United Kingdom (non-EU) | £85,000 |