| Country | VAT Registration Threshold | Intrastat Thresholds | |||||
| Resident | Non-Resident | Arrivals | Dispatches | Arrivals Statistical |
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 €85,800 Services €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 €80,000 Services €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 €35,000 Other €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 | |
UK Compulsory VAT Registration Threshold Increased
UK Mandatory VAT registration Threshold The UK's current VAT threshold of £85,000 per annum is set to rise on 1st April 2024 to £90,000. The Chancellor initially wanted to hold the rise until April 2026 however the spike in inflation has caused many SME's to breach...
