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Bulgaria aims for VAT registration threshold rise

Bulgaria has started the approval process for an increase in its Value Added Tax registration threshold from BGN 50,000 to BGN 200,000 (about €100,000) per annum. The change could come into effect on 1 January 2022.  Check EU VAT registration thresholds via VAT Calc’s live tracker.

Our VAT Filer can accurately populate any country VAT return with verified data from our VAT Calculator or VAT Auditor services.

Bulgaria must apply to the European Commission to ratify the change since it exceeds the limits set within the EU VAT Directive. Parliament will first approve this request.

2023 EU VAT registration & Intrastat reporting threshold

Country VAT Registration thresholds Intrastat thresholds
Resident Non-resident Arrivals Dispatches Arrivals Statistical Dispatches Statistical
EU One-Stop Shop €10,000 €10,000 EU sellers only - - - -
Austria €35,000 Nil €1,100,000 €1,100,000 €12m €12m
Belgium €25,000 Nil €1,500,000 €1,000,000 €25m €25m
Bulgaria BGN 100,000 Nil BGN 700,000 BGN 1m €7.3m €14.7m
Croatia €40,000 Nil €400,000 €200,000 €345,000 €400,000
Cyprus €15,600 Nil €270,000 €75,000 €2.7m €5.8m
Czechia CZK 2m Nil CZK 12m CZK 12m CZK 12m CZK 12m
Denmark DKK 50,000 Nil DKK 22m DKK 11m DKK 22m DKK 11m
Estonia €40,000 Nil €400,000 €270,000 €400,000 €270,000
Finland €15,000 Nil €800,000 €800,000 €800,000 €800,000
France Goods €85,800 Services €34,400 Nil €460,000 €460,000 €460,000 €460,000
German €22,000 Nil €800,000 €500,000 €48m €50m
Greece Nil Nil €150,000 €90,000 €150,000 €90,000
Hungary  HUF 12m Nil HUF 250m HUF 140m HUF 5bn HUF 14bn
Ireland Goods €75,000 Services €37,500 Nil €500,000 €635,000 €5m €34m
Italy €85,000 Nil See country guide See country guide See country guide See country guide
Latvia €40,000 Nil €330,000 €200,000 €4m €6m
Lithuania €45,000 Nil €500,000 €300,000 €7m €10m
Luxembourg €35,000 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 207,000 Nil PLN 5m PLN 2.7m PLN 80m PLN 128m
Portugal Nil Nil €400,000 €400,000 €5m €6.5m
Romania RON 445,500 Nil RON 1m RON 1m RON 10m RON 20m
Slovakia €49,790 Nil €1m €1m €1m €1m
Slovenia €50,000 Nil €1m €1m €4m €9m
Spain Nil Nil €400,000 €400,000 €400,000 €400,000
Sweden SEK 80,000 Nil SEK 15m SEK 4.5m SEK 15m SEK 4.5m
Non-EU
Iceland ISK 2m
Montenegro €30,000 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 (Northern Ireland - EU Intrastat only) £85,000 Nil £500,000 £250,000 n/a n/a

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