Proposal to increase to €15,000 SME VAT registration threshold
The Greek tax authorities are reported to be considering a rise in the VAT registration threshold for businesses qualifying for the Small and Medium Sized Enterprises (SME) scheme. The change would be from the current €10,000 to €15,000 annual sales to raise thousands of micro businesses out of the VAT net.
The change could come into effect from 1 July 2025.
Generally, there is no VAT registration threshold for domestic businesses in Greece. They must register on incorporation prior to the first taxable sale.
You can read more on our Greek VAT guide page.
The pan-EU SME VAT registration rules were updated from 1 January.
2026 EU VAT registration & Intrastat reporting threshold
| Country | VAT Registration thresholds | Intrastat thresholds | |||||
| Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
| EU SME Scheme | €85,000 max | €100,000 EU residents only | |||||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
| Austria | €55,000 | Nil | €5,000,000 | €1,200,000 | €12m | €12m | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
| Bulgaria | €51,130 | Nil | €0.9m | €1.15m | €17m | €36.1m | |
| Croatia | €60,000 | Nil | €450,000 | €300,000 | €450,000 | €300,000 | |
| Cyprus | €15,600 | Nil | €380,000 | €75,000 | €2.7m | €5.8m | |
| Czechia | CZK 2.2m | Nil | CZK 15m | CZK 15m | CZK 30m | CZK 30m | |
| Denmark | DKK 50,000 | Nil | DKK 41m | DKK 11.8m | DKK 41m | DKK 11.3m | |
| Estonia | €40,000 | Nil | Withdrawn | €325,000 | Withdrawn | €325,000 | |
| Finland | €20,000 | Nil | Withdrawn | €800,000 | Withdrawn | €800,000 | |
| France | Goods €93,600 Services €41,250 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Germany | €25k prior yr & €100k this yr | Nil | €3m | €1m | €49m | €52m | |
| Greece | Nil | Nil | €250,000 | €90,000 | €250,000 | €90,000 | |
| Hungary | HUF 20m | Nil | HUF 400m | HUF 200m | HUF 9bn | HUF 15bn | |
| Ireland | Goods €85,000 Services €42,500 | Nil | €750,000 | €750,000 | €5m | €34m | |
| Italy | €85,000 | Nil | €2m | €0 | €2m | €0 | |
| Latvia | €50,000 | Nil | €380,000 | €220,000 | €5m | €7m | |
| Lithuania | €45,000 | Nil | €600,000 | €400,000 | €7m | €10m | |
| Luxembourg | €50,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
| Netherlands | €20,000 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Poland | PLN 240,000 | Nil | PLN 6.0m | PLN 2.8m | PLN 105m | PLN 148m | |
| Portugal | Nil | Nil | €650,000 | €600,000 | €6.5m | €6.5m | |
| Romania | RON 300,000 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
| Slovakia | €62,500 | Nil | €1m | €1m | €1m | €1m | |
| Slovenia | €60,000 | Nil | €300,000 | €280,000 | €4m | €9m | |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
| Sweden | SEK 120,000 | Nil | SEK 15m | SEK 12m | SEK 15m | SEK 12m | |
| Non-EU | |||||||
| Bosnia | BAM 100,000 | Nil | n/a | n/a | n/a | n/a | |
| Iceland | ISK 2m | Nil | n/a | n/a | n/a | n/a | |
| Montenegro | €35,000 | Nil | 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 (Intrastat Northern Ire only) | £90,000 (Apr 2024) | Nil | £500,000 | £250,000 | £24m | £24m | |
