+44 (0)1273 022499info@vatlive.com

Distance selling EU VAT thresholds

EU-VAT-returns1One of the most common situations where a foreign EU VAT registration is required is where companies are selling goods across EU borders to consumers through the internet, known as Distance Selling.  Since VAT is a tax on the final consumer, countries will expect businesses to register with them, charge and collect their local VAT. You can check EU VAT registration thresholds for resident business here.

Note, there are no distance selling thresholds for electronic or digital services to consumers under the new 2015 MOSS VAT rules.

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 our EU VAT Registration briefing.

You may also read our EU Distance Selling VAT briefing.

Annual EU Distance Selling Thresholds:

Austria €35,000

Belgium €35,000

Bulgaria BGN 70,000

Croatia €35,000

Cyprus €35,000

Czech Republic CZK 1,140,000

Denmark DKK 280,000

Estonia €35,000

Finland €35,000

France €35,000 (Jan 2016)

France to lower distance selling VAT registration threshold to €35,000 in 2016

Germany €100,000

Greece €35,000

Hungary HUF 8,800,000

Ireland €35,000

Italy €35,000

Latvia €35,000

Lithuania €35,000

Luxembourg €100,000

Malta €35,000

Netherlands €100,000

Poland PLN 160,000

Portugal €35,000

Romania RON 118,000

Slovak Republic €35,000

Slovenia €35,000

Spain €35,000

Sweden SEK  320,000

United Kingdom GBP 70,000