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

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.