28/12/2021
Distance selling EU VAT thresholds
To help reduce the administrative burden on companies, and to encourage them to start trading across Europe, there are national VAT registration thresholds set by each country. If a foreign company is selling below these thresholds, it does not need to VAT register. Once over these limits within the same calendar year, it must apply for a number, see EU VAT Registration briefing.
Annual EU distance selling thresholds
Country EU distance VAT threshold
Austria € 35,000
Belgium € 35,000
Bulgaria BGN 70,000
Croatia HRK 270,000
Cyprus € 35,000
Czech Republic CZK 1,140,000
Denmark DKK 280,000
Estonia € 35,000
Finland € 35,000
France € 35,000
Germany € 100,000
Greece € 35,000
Hungary € 35,000
Ireland € 35,000
Italy € 35,000
Latvia € 35,000
Lithuania € 35,000
Luxembourg € 100,000
Malta € 35,000
Netherlands € 100,000
Norway N/A
Poland PLN 160,000
Portugal € 35,000
Romania RON 118,000
Slovakia € 35,000
Slovenia € 35,000
Spain € 35,000
Sweden SEK 320,000
Switzerland N/A
United Kingdom (non-EU) Not applicable. UK based company must register for VAT in EU country to sell at any level under 2021 UK ecommmerce VAT rules.
