Distance Selling VAT Registration Thresholds

E-Commerce businesses must become VAT registered, charge local VAT and file the relevant declarations once the distance selling thresholds have been exceeded in a particular EU country.

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.
Slovak Republic 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.

This information is correct at the time of publishing (January 2017) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.

Download our Distance Selling Thresholds