Consolidation of simplified quarterly return regime with existing monthly rules France is to withdraw the existing quarterly VAT returns simplified option, Régime du Réel Simplifié, from 1 January 2027. This is currently available to taxpayers with a turnover not exceeding: Goods: €840,000; and Services: €254,000
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
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 2028 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
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
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 sales threshold for mandatory VAT registration increases from €50,000 to €60,000 Croatia’s Finance Ministry has stated there will be a €10,000 rise in the annual sales threshold for mandatory VAT registration. The new threshold will be €60,000 from 1 January 2025. This would take
Parliament approves VAT registration threshold rise to acknowledge record inflation Sweden’s Riksdag parliament has signed-off on raising the 2025 annual sales threshold for VAT registration from SEK 80,000 to SEK 120,000 (approximately €10,100). The threshold was last raised in 2022. This new threshold will apply
