Malta has proposed in its 2021 budget raising its Value Added Tax registration threshold for the supply of goods to €35,000 per annum. All other supplies will be €30,000. If adopted, the increased threshold will apply until 31 December 2024.
Check EU VAT registration thresholds via VAT Calc’s live tracker.
The European Commission has already indicated its provisional approval. In addition, the amendments provide a possibility to convert a standard VAT registration to registration as a small undertaking if the taxable person submits a request to the Commissioner for Revenue within 6 months from the date of standard VAT registration or before the due date of the first VAT return (whichever is the latest). The Commissioner for Revenue may accept this request if the person qualifies as a small undertaking. The Commissioner may impose other conditions and limitations which will be determined at the time when the request is made.
2026 EU VAT registration & Intrastat reporting threshold
| Country | VAT Registration thresholds | Intrastat thresholds | |||||
| Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
| EU SME Scheme | €85,000 max | €100,000 EU residents only | |||||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
| Austria | €55,000 | Nil | €5,000,000 | €1,200,000 | €12m | €12m | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
| Bulgaria | €51,130 | Nil | €0.9m | €1.15m | €17m | €36.1m | |
| Croatia | €60,000 | Nil | €450,000 | €300,000 | €450,000 | €300,000 | |
| Cyprus | €15,600 | Nil | €380,000 | €75,000 | €2.7m | €5.8m | |
| Czechia | CZK 2.2m | Nil | CZK 15m | CZK 15m | CZK 30m | CZK 30m | |
| Denmark | DKK 50,000 | Nil | DKK 41m | DKK 11.8m | DKK 41m | DKK 11.3m | |
| Estonia | €40,000 | Nil | Withdrawn | €325,000 | Withdrawn | €325,000 | |
| Finland | €20,000 | Nil | Withdrawn | €800,000 | Withdrawn | €800,000 | |
| France | Goods €93,600 Services €41,250 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Germany | €25k prior yr & €100k this yr | Nil | €3m | €1m | €49m | €52m | |
| Greece | Nil | Nil | €250,000 | €90,000 | €250,000 | €90,000 | |
| Hungary | HUF 20m | Nil | HUF 400m | HUF 200m | HUF 9bn | HUF 15bn | |
| Ireland | Goods €85,000 Services €42,500 | Nil | €750,000 | €750,000 | €5m | €34m | |
| Italy | €85,000 | Nil | €2m | €0 | €2m | €0 | |
| Latvia | €50,000 | Nil | €380,000 | €220,000 | €5m | €7m | |
| Lithuania | €45,000 | Nil | €600,000 | €400,000 | €7m | €10m | |
| Luxembourg | €50,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
| Netherlands | €20,000 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Poland | PLN 240,000 | Nil | PLN 6.0m | PLN 2.8m | PLN 105m | PLN 148m | |
| Portugal | Nil | Nil | €650,000 | €600,000 | €6.5m | €6.5m | |
| Romania | RON 300,000 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
| Slovakia | €62,500 | Nil | €1m | €1m | €1m | €1m | |
| Slovenia | €60,000 | Nil | €300,000 | €280,000 | €4m | €9m | |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
| Sweden | SEK 120,000 | Nil | SEK 15m | SEK 12m | SEK 15m | SEK 12m | |
| Non-EU | |||||||
| Bosnia | BAM 100,000 | Nil | n/a | n/a | n/a | n/a | |
| Iceland | ISK 2m | Nil | n/a | n/a | n/a | n/a | |
| Montenegro | €35,000 | Nil | n/a | n/a | n/a | n/a | |
| Norway | NOK 50,000 | Nil | n/a | n/a | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | n/a | n/a | |
| UK (Intrastat Northern Ire only) | £90,000 (Apr 2024) | Nil | £500,000 | £250,000 | £24m | £24m | |
