VAT Registration Thresholds in Europe 2026: Complete List

VAT registration thresholds determine when your business must start charging VAT. Exceed the threshold and you're legally obligated to register, charge VAT on sales, and file returns.

Ignoring this obligation can result in: • Retroactive VAT liability (you owe VAT on past sales) • Penalties ranging from 5% to 40% of unpaid VAT • Interest on late payments • Criminal liability in severe cases

Here are the current domestic VAT registration thresholds:

• Austria: €35,000 • Belgium: €25,000 • Bulgaria: BGN 100,000 (~€51,000) • Croatia: €40,000 • Cyprus: €15,600 • Czech Republic: CZK 2,000,000 (~€80,000) • Denmark: DKK 50,000 (~€6,700) • Estonia: €40,000 • Finland: €15,000 • France: €36,800 (services) / €91,900 (goods) • Germany: €22,000 • Greece: €10,000 • Hungary: HUF 12,000,000 (~€30,000) • Ireland: €37,500 (services) / €75,000 (goods) • Italy: €65,000 (flat-rate regime) • Latvia: €40,000 • Lithuania: €45,000 • Luxembourg: €35,000 • Malta: €20,000 / €14,000 / €7,000 • Netherlands: €20,000 • Poland: PLN 200,000 (~€45,000) • Portugal: €13,500 • Romania: RON 300,000 (~€60,000) • Slovakia: €49,790 • Slovenia: €50,000 • Spain: No threshold (all businesses must register) • Sweden: SEK 80,000 (~€7,000)

• United Kingdom: £90,000 (~€105,000) • Switzerland: CHF 100,000 (~€105,000) • Norway: NOK 50,000 (~€4,300)

Note: the UK has one of the highest thresholds in Europe, while Norway has one of the lowest.

Since July 2021, a single EU-wide threshold of €10,000 applies to cross-border B2C sales of goods and digital services. Once your combined EU cross-border B2C sales exceed €10,000, you must either:

1. Register for VAT in each customer's country, or 2. Use the One-Stop Shop (OSS) scheme

The OSS is almost always the better option — it lets you report all EU B2C VAT through a single return in your home country.

1. Track monthly revenue carefully 2. Understand whether the threshold is calendar-year or rolling 3. Consider voluntary registration if you have significant input VAT to reclaim 4. Set up systems (invoicing, accounting) before you're forced to register 5. Use the Taxelyo Tax Health Score to assess your compliance readiness