The Baltic state of Estonia has raised the Value Added Tax registration threshold to €40,000. This will apply from 1 January 2018. It had previously been set at €16,000.
Check EU VAT registration thresholds via VAT Calc’s live tracker.
This threshold is only available to resident businesses. Non-residents must VAT register immediately if providing a taxable supply. Although Estonia does apply the reverse charge option on most supplies of goods and services to business customers. The threshold for registering for intra-community acquisitions however remains at zero.
Check any global VAT and GST rates via VAT Calc’s global rate searchable database.
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 | |
