Phased increase of annual VAT registration threshold for certain taxpayers The Portuguese tax authorities, Autoridade Tributária e Aduaneira, has confirmed a new phased increase in the VAT registration threshold for the following businesses: Not exporting or importing goods; Not obliged to complete statutory accounts; or
Baltic state debates phased threshold from €45,000 to €85,000 by 2027 Lithuania Parliament is debating a three-phased rise in the annual sales threshold for mandatory VAT registration threshold. It would rise eventually to €85,000, the highest permitted under the new, 2025 EU SME VAT registration. This
Cut to services vat registration threshold stripped out of Finance Act The 5 February 2025 Finance Bill has proposed reducing the services VAT registration threshold from €37,500 to €25,000 from 1 March 2025. But this is now delayed until at least 1 June 2025 subject
1 January 2025 VAT registration threshold increases from HUF 12m to HUF 18. Hungary has increased the annual sales threshold for compulsory VAT registration from HUG 12 million to HUF 18 million (approximately €44,170). Hungary has also implemented the EU SME VAT registration threshold scheme.
2025: Increase in annual sales threshold from €35,000 to €55,000 The Ministry of Finance has confirmed a rise in the Austrian VAT registration threshold from 1 January 2025. The annual sales threshold for compulsory Value Added Tax registration rose from €35,000 to €55,000. Following a
2025 SME Special Scheme introduces pan-EU €100,000 VAT registration threshold to reduce foreign compliance burden for EU businesses From 1 January 2025, there is a new, optional €100,000 EU VAT registration threshold, enabling EU-resident businesses to sell in other EU states, declaring the sales as
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. Separately, the EU VAT registration threshold equivalence for SME taxpayers resident in other EU states comes
Increase to €20,000 annual sales threshold for mandatory VAT registration in 2025 budget The Finnish Ministry of Finance is planning to raise the annual sales threshold for compulsory VAT registration. From 1 January 2025, it will rise from €15,000 to €20,000 per annum. The new
January 2025 rise to €100,000 annual sales threshold for compulsory VAT registration The Czech Republic is raising the VAT registration threshold on 1 January 2025 from CZK 2,000,000 to CZK 2,536,500 – which is the current equivalent of €100,000. This rise will synchronise the threshold
Annual threshold for mandatory VAT registration rises to BGN 166,000 from 1 January 2025 Bulgaria’s Parliament is reviewing a rise in the annual VAT registration threshold from 1 January 2025. It will increase from the current BGN 100,000 (approx. €51,000) to BGN 166,000 (approx. €85,000).
