Doubling of the registration threshold to lift thousands of business out of the VAT net
The Czech Republic (Czechia) has been given permission by the European Commission (and European Council) to raise its VAT registration threshold. It will increase from CZX 1 million to the equivalent of €85,000 (approx. CZK 2 million).
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 | €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 | €5m | €1m | €5m | €1m | |
| 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 | |
