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.
2022 EU VAT registration and Intrastat reporting threshold
| Country | VAT Registration threshold | Intrastat threshold | |||
| Resident | Non-resident | Arrivals | Dispatches | ||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | n/a | n/a | |
| Austria | €35,000 | Nil | €750,000 | €750,000 | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | |
| Bulgaria | BGN 50,000 | Nil | BGN 520,000 | BGN 780,000 | |
| Croatia | HRK 300,000 | Nil | HRK 2.6m | HRK 1.5m | |
| Cyprus | €15,600 | Nil | €180,000 | €55,000 | |
| Czech Republic | CZK 2m | Nil | CZK 12m | CZK 12m | |
| Denmark | DKK 50,000 | Nil | DKK 13m | DKK 10m | |
| Estonia | €40,000 | Nil | €230,000 | €130,000 | |
| Finland | €15,000 | Nil | €700,000 | €700,000 | |
| France | Goods €85,800 Services €34,400 | Nil | €460,000 | €460,000 | |
| German | €22,000 | Nil | €800,000 | €500,000 | |
| Greece | Nil | Nil | €150,000 | €90,000 | |
| Hungary | HUF 12m | Nil | HUF 170m | HUF 100m | |
| Ireland | Goods €75,000 Services €37,500 | Nil | €500,000 | €635,000 | |
| Italy | €65,000 | Nil | €350,000 | €200,000 | |
| Latvia | €40,000 | Nil | €220,000 | €120,000 | |
| Lithuania | €45,000 | Nil | €280,000 | €200,000 | |
| Luxembourg | €35,000 | Nil | €200,000 | €150,000 | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | |
| Netherlands | €20,000 | Nil | €5,000,000 | €1,000,000 | |
| Poland | PLN 207,000 | Nil | PLN 4m | PLN 2m | |
| Portugal | Nil | Nil | €350,000 | €250,000 | |
| Romania | RON 445,500 | Nil | RON 900k | RON 900k | |
| Slovakia | €49,790 | Nil | €200,000 | €400,000 | |
| Slovenia | €50,000 | Nil | €120,000 | €200,000 | |
| Spain | Nil | Nil | €400,000 | €400,000 | |
| Sweden | SEK 30,000 | Nil | SEK 9m | SEK 4.5m | |
| Non-EU | |||||
| Montenegro | €30,000 | n/a | n/a | ||
| Norway | NOK 50,000 | Nil | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | |
| UK (Northern Ireland - EU Intrastat only) | £85,000 | Nil | £500,000 | £250,000 | |
