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2023 EU VAT registration & Intrastat thresholds

Annual VAT registration thresholds and Intrastat dispatches & arrivals

The table below provides the latest European VAT registration thresholds for resident and non-resident (foreign) businesses, plus Intrastat reporting threshold. Note, the EU e-commerce distance selling thresholds were withdrawn on 1 July 2021. The EU plans 2025 VAT registration threshold equivalence for taxpayers resident in other EU states.

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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