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Estonia increases VAT registration threshold to €40,000

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

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