VAT Registration Threshold by Country (2026)
The VAT registration threshold by country for small businesses in Europe, with each country’s VAT rates.
| Name | Threshold | Currency | Threshold in euro | Standard VAT rate |
|---|---|---|---|---|
| Austria | 55,000 | EUR | €55,000 | 20% |
| Belgium | 25,000 | EUR | €25,000 | 21% |
| Bulgaria | 51,130 | EUR | €51,130 | 20% |
| Croatia | 60,000 | EUR | €60,000 | 25% |
| Cyprus | 15,600 | EUR | €15,600 | 19% |
| Czechia | 2,000,000 | CZK | 21% | |
| Denmark | 50,000 | DKK | 25% | |
| Estonia | 40,000 | EUR | €40,000 | 24% |
| Finland | 20,000 | EUR | €20,000 | 25.5% |
| France | 85,000 | EUR | €85,000 | 20% |
| Germany | 25,000 | EUR | €25,000 | 19% |
| Greece | 10,000 | EUR | €10,000 | 24% |
| Hungary | 20,000,000 | HUF | 27% | |
| Ireland | 85,000 | EUR | €85,000 | 23% |
| Italy | 85,000 | EUR | €85,000 | 22% |
| Latvia | 50,000 | EUR | €50,000 | 21% |
| Lithuania | 45,000 | EUR | €45,000 | 21% |
| Luxembourg | 50,000 | EUR | €50,000 | 17% |
| Malta | 35,000 | EUR | €35,000 | 18% |
| Netherlands | 20,000 | EUR | €20,000 | 21% |
| Norway | 50,000 | NOK | 25% | |
| Poland | 240,000 | PLN | 23% | |
| Portugal | 15,000 | EUR | €15,000 | 23% |
| Romania | 395,000 | RON | 21% | |
| Slovakia | 50,000 | EUR | €50,000 | 23% |
| Slovenia | 60,000 | EUR | €60,000 | 22% |
| Spain | 0 | EUR | 21% | |
| Sweden | 120,000 | SEK | 25% | |
| Switzerland | 100,000 | CHF | 8.1% | |
| United Kingdom | 90,000 | GBP | 20% |
The table covers all 27 EU member states, the United Kingdom, Norway and Switzerland: the turnover at which a small business must register for VAT, or loses its small-business exemption. Thresholds are shown in the local currency; the euro column appears only where the official source itself gives a euro figure. Last reviewed on 30 September 2026.
Two EU-wide rules sit on top of the national thresholds:
- €10,000 for cross-border sales to consumers. A business established in one EU country can charge its home VAT on distance sales of goods and on telecoms, broadcasting and electronic services to consumers in other EU countries while the combined total stays within €10,000 a year (current and previous calendar year). Above that, VAT is due in the customer’s country, and it can be declared through the One Stop Shop (OSS) by registering in one member state.
- €100,000 for the cross-border small-business exemption. Since 1 January 2025 a small business can use the exemption in other member states too, if its EU-wide turnover does not exceed €100,000 in the current and previous year and its turnover in each country stays within that country’s threshold. National thresholds may not exceed €85,000. The business files a prior notification in its home country and receives a number ending in EX. Our guide to the EU SME VAT scheme explains the trade-offs.
A national threshold usually applies only to businesses established in that country; a business based abroad may have to register from its first sale. Check the country page and the linked tax authority before relying on a threshold. For company tax, fees and annual filings, see company formation by country.
General information, not tax advice.