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Montenegro raises VAT registration threshold to €30,000

The Balkan state of Montenegro has increased its Value Added Tax registration threshold from €18,000 to €30,000 per annum. Check EU VAT registration thresholds via VAT Calc’s live tracker.

The rise in the level above which businesses providing taxable goods or services must register and start charging the 21% VAT rate is being introduced to support small businesses during the COVID crisis. A raised threshold means less micro traders being burdened with the invoicing and reporting bureaucracy, and well has helping them to keep prices lower as they establish themselves.

The new rule applies from 4 June 2021.

If you need to complete VAT returns, VAT Calc’s VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor tools.

2025 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 €42,000 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 1.7m BGN 2.2m €17m €36.1m
Croatia €60,000 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 €20,000 Nil €800,000 €800,000 €800,000 €800,000
France Goods €85,000 Services €37,500 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 €85,000 Services €42,500 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 €570,000 €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 200,000 Nil PLN 6.0m PLN 2.8m PLN 105m PLN 158m
Portugal Nil Nil €600,000 €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 €220,000 €270,000 €4m €9m
Spain Nil Nil €400,000 €400,000 €400,000 €400,000
Sweden SEK 120,000 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 (Intrastat Northern Ire only) £90,000 (Apr 2024) Nil £500,000 £250,000 £24m £24m

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