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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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 1m | 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 | |
