EU VAT registration thresholds 2018

EU-VAT-returns1Below is a summary of the 2018 VAT registration annual thresholds for resident companies in the 28 EU member states, plus Norway and Switzerland.

Non-residents face nil registration threshold

Generally, non-resident (no permanent establishment) businesses that must register for VAT in another EU state face a nil registration threshold.  A major exception to this rule is e-commerce sellers to consumers, where there are special EU distance selling VAT thresholds. Read about the EU VAT number registration process here.

Vat Registration Threshold
Austria €30,000
Belgium €25,000
Bulgaria BGN 50,000
Croatia HRK 300,000
Cyprus €15,600
Czech Republic CZK 1million
Denmark DKK 50,000
Estonia €40,000
Finland €10,000
France Goods €82,800; Services €33,200
Germany €17,500
Greece Nil
Hungary Nil
Ireland Goods €75,000; Services €37,500
Italy €60,000
Latvia €40,000
Lithuania €45,000
Luxembourg €30,000
Malta Nil
Netherlands €1,345
Norway NOK 150,000
Poland PLZ 150,000
Portugal €12,500
Romania ROL 220,000
Slovakia €49,790
Slovenia €50,000
Spain Nil
Sweden Nil
Switzerland CHF 100,000
United Kingdom £85,000
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