Distance Selling

There are national distance selling thresholds which are set by each EU member state to help businesses sell cross-border and lower the administrative burden. If you are not storing goods in the foreign country and you are selling goods directly by cross border then you will not be required to register for VAT until you exceed the distance selling threshold in a calendar year.

See below a list of countries and their VAT Thresholds for distance selling.

FROM 1ST JULY 2021 THE BELOW THRESHOLDS WILL BE ABOLISHED AND A NEW EU WIDE EUR10,000 THRESHOLD WILL APPLY

E-Commerce: Distance Selling Thresholds

Country Threshold Currency Notes
Austria 35,000 EUR
Belgium 35,000 EUR
Bulgaria 70,000 BGN Please check current EUR equivalent if sales figures are in EUR.
Croatia 270,000 HRK Please check current EUR equivalent if sales figures are in EUR.
Cyprus 35,000 EUR
Czech Republic 1,140,000 CZK Please check current EUR equivalent if sales figures are in EUR.
Denmark 280,000 DKK Please check current EUR equivalent if sales figures are in EUR.
Estonia 35,000 EUR
Finland 35,000 EUR
France 35,000 EUR
Germany 100,000 EUR
Greece 35,000 EUR
Hungary 8,800,000 HUF Please check current EUR equivalent if sales figures are in EUR.
Ireland 35,000 EUR
Italy 35,000 EUR
Latvia 35,000 EUR
Lithuania 35,000 EUR
Luxembourg 100,000 EUR
Malta 35,000 EUR
Netherlands 100,000 EUR
Poland 160,000 PLN Please check current EUR equivalent if sales figures are in EUR.
Portugal 35,000 EUR
Romania 118,000 RON Please check current EUR equivalent if sales figures are in EUR.
Slovakia 35,000 EUR
Slovenia 35,000 EUR
Spain 35,000 EUR
Sweden 320,000 SEK Please check current EUR equivalent if sales figures are in EUR.
United Kingdom 70,000 GBP Please check current EUR equivalent if sales figures are in EUR.

Get a quote

Get a quote for online accountancy and European VAT services for global businesses