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Czech confirms doubling of VAT registration threshold

Doubling of the registration threshold to lift thousands of business out of the VAT net

The Czechia government has put forward a Bill to double the VAT registration threshold from CZK 1 million to CZK 2 million (about €85,000) per annum. The Czech Republic was been given permission by the European Commission (and European Council) to raise its VAT registration threshold.

The Bill schedules the rise for 1 January 2023.

This is a short-term derogation from the EU VAT rules, and is provided until 31 December 2024. This date was picked to coincide with the introduction of the new Small Enterprise VAT registration threshold reforms, which come into effect on 1 January 2025. At that point, Czechia may apply for an extension which is likely to be granted.

This VAT registration threshold does not apply to non-resident businesses which must register immediately if providing certain taxable supplies – imports, domestic sales or live events admissions etc.

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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 €750,000 €750,000 €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 HRK 300,000 Nil HRK 2.6m HRK 1.5m HRK 2.6m HRK 1.5m
Cyprus €15,600 Nil €180,000 €55,000 €2.7m €5.8m
Czechia CZK 2m Nil CZK 12m CZK 12m CZK 12m CZK 12m
Denmark DKK 50,000 Nil DKK 7.2m DKK 5.2m DKK 7.2m DKK 5.2m
Estonia €40,000 Nil €230,000 €130,000 €230,000 €130,000
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 170m HUF 100m HUF 5bn HUF 14bn
Ireland Goods €75,000 Services €37,500 Nil €500,000 €635,000 €5m €34m
Italy €65,000 Nil See country guide See country guide See country guide See country guide
Latvia €40,000 Nil €220,000 €120,000 €4m €6m
Lithuania €45,000 Nil €500,000 €300,000 €7m €10m
Luxembourg €35,000 Nil €200,000 €150,000 €4m €8m
Malta Goods €35,000 Other €30,000 Nil €700 €700 €700 €700
Netherlands €25,000 Nil €5m €1m €5m €1m
Poland PLN 207,000 Nil PLN 4m PLN 2m PLN 65m PLN 120m
Portugal Nil Nil €350,000 €250,000 €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 €140,000 €200,000 €4m €9m
Spain Nil Nil €400,000 €400,000 €400,000 €400,000
Sweden SEK 80,000 Nil SEK 9m SEK 4.5m SEK 9m 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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