2024 EU VAT registration, Intrastat dispatches & arrivals thresholds
| Country | VAT registration threshold: resident | VAT registration threshold: non-resident | Intrastat arrivals | Intrastat dispatches | Intrastat arrivals (statistical) | Intrastat dispatches (statistical) |
|---|---|---|---|---|---|---|
| EU One-stop-shop | €10,000 | €10,000 EU sellers only | – | – | – | – |
| Austria | €35,000 | Nil | €1.1m | €1.1m | €12m | €12m |
| Belgium | €25,000 | Nil | €1.5m | €1m | €25m | €25m |
| Bulgaria | BGN 160,000 | Nil | BGN 1.65m | BGN 1.9m | €16m | €37.2m |
| Croatia | €40,000 | Nil | €400,000 | €200,000 | €345,000 | €400,000 |
| Cyprus | €15,600 | Nil | €270,000 | €75,000 | €2.7m | €5.8m |
| Czech Republic | CZK 2m | Nil | CZK 12m | CZK 12m | CZK 12m | CZK 12m |
| Denmark | DKK 50,000 | Nil | DKK 22m | DKK 11m | DKK 22m | DKK 11m |
| Estonia | €40,000 | Nil | €400,000 | €270,000 | €400,000 | €270,000 |
| Finland | €15,000 | Nil | €800,000 | €800,000 | €800,000 | €800,000 |
| France | Goods €85,800Services €34,400 | Nil | €460,000 | €460,000 | €460,000 | €460,000 |
| Germany | €22,000 | Nil | €800,000 | €500,000 | €48m | €50m |
| Greece | Nil | Nil | €150,000 | €90,000 | €150,000 | €90,000 |
| Hungary | HUF 12m | Nil | HUF 250m | HUF 140m | HUF 5bn | HUF 14bn |
| Ireland | Goods €80,000Services €40,000 | Nil | €500,000 | €635,000 | €5m | €34m |
| Italy | €85,000 | Nil | €350,000 | €50,000 | €350,000 | €100,000 |
| Latvia | €50,000 | Nil | €330,000 | €200,000 | €4m | €6m |
| Lithuania | €55,000 | Nil | €550,000 | €400,000 | €7m | €10m |
| Luxembourg | €35,000 | Nil | €250,000 | €200,000 | €4m | €8m |
| Malta | Goods €35,000Other €30,000 | Nil | €700 | €700 | €700 | €700 |
| Netherlands | €20,000 | Nil | When mandated | When mandated | When mandated | When mandated |
| Poland | PLN 207,000 | Nil | PLN 6.2m | PLN 2.8m | PLN 103m | PLN 150m |
| Portugal | Nil | Nil | €400,000 | €400,000 | €5m | €6.5m |
| Romania | RON 445,500 | Nil | RON 1m | RON 1m | RON 10m | RON 20m |
| Slovakia | €49,850 | Nil | €1m | €1m | €1m | €1m |
| Slovenia | €50,000 | Nil | €1m | €1m | €4m | €9m |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 |
| Sweden | SEK 80,000 | Nil | SEK 15m | SEK 4.5m | SEK 15m | SEK 4.5m |
