Resident Registration Thresholds in Europe

Resident businesses must register for VAT with their local tax authority once the relevant threshold has been met.

Country Annual Turnover Currency Intra-Community Acquisitions Currency Notes
Austria 30,000 EUR 11,000 EUR
Belgium 15,000 EUR 11,200 EUR
Bulgaria 50,000 BGN 20,000 BGN
Croatia 230,000 HRK 77,000 HRK
Cyprus 15,600 EUR 10,251 EUR
Czech Republic 1,000,000 CZK 326,000 CZK For intra-Community acquisitions threshold must be exceeded in two successive calender years
Denmark 50,000 DKK 80,000 DKK
Estonia 16,000 EUR 10,000 EUR
Finland 10,000 EUR 10,000 EUR
France (Goods) 82,200 EUR 10,000 EUR Rises to EUR 90,300 if annual turnover of previous year below EUR 82,200
France (Services) 32,900 EUR N/A EUR Rises to EUR 34,900 if annual turnover of previous year below EUR 32,900
Germany 17,500 EUR 12,500 EUR
Greece 10,000 EUR 10,000 EUR
Hungary 6,000,000 HUF 10,000 EUR
Ireland (Goods) 75,000 EUR 41,000 EUR
Ireland (Services) 37,500 EUR N/A EUR
Italy 0 EUR 0 EUR
Latvia 50,000 EUR 10,000 EUR
Lithuania 45,000 EUR 14,000 EUR
Luxembourg 25,000 EUR 10,000 EUR
Malta 0 EUR 10,000 EUR
Netherlands 0 EUR 10,000 EUR
Norway* 50,000 NOK N/A NOK
Poland 150,000 PLN 50,000 PLN
Portugal 10,000 EUR 10,000 EUR  Annual turnover threshold is EUR 12,500 for taxpayers in the small retailers’ regime
Romania 220,000 RON 34,000 EUR
Slovak Republic 49,790 EUR 13,941.45 EUR
Slovenia 50,000 EUR 10,000 EUR
Spain 0 EUR 10,000 EUR
Sweden 0 SEK 90,000 SEK
Switzerland* 100,000 CHF N/A CHF
United Kingdom 85,000 GBP 85,000 GBP

This information is correct at the time of publishing (April 2016) 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.