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Malta raises VAT registration threshold to €35,000 May 2021

Malta has proposed in its 2021 budget raising its Value Added Tax registration threshold for the supply of goods to €35,000 per annum. All other supplies will be €30,000. If adopted, the increased threshold will apply until 31 December 2024.

Check EU VAT registration thresholds via VAT Calc’s live tracker.

The European Commission has already indicated its provisional approval. In addition, the amendments provide a possibility to convert a standard VAT registration to registration as a small undertaking if the taxable person submits a request to the Commissioner for Revenue within 6 months from the date of standard VAT registration or before the due date of the first VAT return (whichever is the latest). The Commissioner for Revenue may accept this request if the person qualifies as a small undertaking. The Commissioner may impose other conditions and limitations which will be determined at the time when the request is made.

2024 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 €1,100,000 €1,100,000 €12m €12m
Belgium €25,000 Nil €1,500,000 €1,000,000 €25m €25m
Bulgaria BGN 100,000 Nil BGN 1.65m BGN 1.9m €16m €37.2m
Croatia €40,000 Nil €450,000 €300,000 €450,000 €300,000
Cyprus €15,600 Nil €320,000 €75,000 €2.7m €5.8m
Czechia CZK 2m Nil CZK 15m CZK 15m CZK 30m CZK 30m
Denmark DKK 50,000 Nil DKK 22m DKK 11m DKK 22m DKK 11m
Estonia €40,000 Nil €700,000 €350,000 €700,000 €350,000
Finland €15,000 Nil €800,000 €800,000 €800,000 €800,000
France Goods €85,800 Services €34,400 Nil Discretionary Discretionary Discretionary Discretionary
Germany €22,000 Nil €800,000 €500,000 €49m €51m
Greece Nil Nil €150,000 €90,000 €150,000 €90,000
Hungary  HUF 12m Nil HUF 270m HUF 150m HUF 5.5bn HUF 15bn
Ireland Goods €80,000 Services €40,000 Nil €500,000 €635,000 €5m €34m
Italy €85,000 Nil See country guide See country guide See country guide See country guide
Latvia €50,000 Nil €350,000 €200,000 €5m €7m
Lithuania €55,000 Nil €550,000 €400,000 €7m €10m
Luxembourg €35,000 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 200,000 Nil PLN 6.2m PLN 2.8m PLN 103m PLN 150m
Portugal Nil Nil €600,000 €600,000 €6.5m €6.5m
Romania RON 445,500 Nil RON 1m RON 1m RON 10m RON 20m
Slovakia €49,750 Nil €1m €1m €1m €1m
Slovenia €50,000 Nil €220,000 €270,000 €4m €9m
Spain Nil Nil €400,000 €400,000 €400,000 €400,000
Sweden SEK 80,000 Nil SEK 15m SEK 4.5m SEK 15m SEK 4.5m
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 (Northern Ireland - EU Intrastat only) £85,000 Nil £500,000 £250,000 £24m £24m

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