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
| 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. |
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