{"catalog":{"title":"VAT Registration Threshold by Country (2026)","path":"/vat-thresholds","updatedAt":"2026-09-30T11:39:30.999Z","fields":[{"id":"region","label":"Region","type":"select","options":["European Union","Outside the EU"]},{"id":"threshold","label":"Threshold","type":"number","format":{"style":"integer"}},{"id":"currency","label":"Currency","type":"text"},{"id":"threshold_eur","label":"Threshold in euro","type":"number","format":{"style":"currency","currency":"EUR","maximumFractionDigits":0}},{"id":"standard_rate","label":"Standard VAT rate","type":"number","format":{"style":"percent","maximumFractionDigits":1}},{"id":"reduced_rates","label":"Reduced rates","type":"text"},{"id":"threshold_text","label":"How the threshold works","type":"textarea"},{"id":"eu_sme_scheme","label":"EU cross-border small-business exemption","type":"textarea"},{"id":"register","label":"Where to register","type":"url"},{"id":"reviewed","label":"Last reviewed","type":"date"},{"id":"sources","label":"Sources","type":"textarea"}]},"entries":[{"slug":"austria","name":"Austria","path":"/vat-thresholds/austria","category":null,"updatedAt":"2026-09-30T11:30:35.586Z","fields":{"region":"European Union","threshold":55000,"currency":"EUR","threshold_eur":55000,"standard_rate":20,"reduced_rates":"10%, 13%","threshold_text":"Small-business exemption (Kleinunternehmerregelung) applies if the €55,000 turnover limit is exceeded neither in the current nor the previous calendar year. If it is exceeded by no more than 10% (up to €60,500) the exemption stays until year-end and is lost the following year; above that it ends from the supply that crosses the limit.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Austria must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. Austria applies a 10% transitional tolerance.","register":"https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/weitere-steuertatbestaende-und-befreiungen/kleinunternehmen.html","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Austria SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/austria-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nUSP.gv.at – Kleinunternehmen (Regelung seit 1. Jänner 2025) · https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/weitere-steuertatbestaende-und-befreiungen/kleinunternehmen.html\nUSP.gv.at – Steuerrechtsreihe Teil 6: Kleinunternehmen · https://www.usp.gv.at/aktuelles/newsreihen/steuerrechtsreihe/steuerrechtsreihe-teil-6-kleinunternehmen.html"}},{"slug":"belgium","name":"Belgium","path":"/vat-thresholds/belgium","category":null,"updatedAt":"2026-09-30T11:30:48.465Z","fields":{"region":"European Union","threshold":25000,"currency":"EUR","threshold_eur":25000,"standard_rate":21,"reduced_rates":"6%, 12%","threshold_text":"Optional VAT franchise scheme for businesses whose annual turnover does not exceed €25,000 excluding VAT, whatever the legal form. Franchise businesses remain VAT-identified and file start and change declarations; VAT units and some sectors (construction work, cash-register catering, used materials) are excluded. For a business starting mid-year the threshold is prorated by days.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Belgium must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://finances.belgium.be/fr/entreprises/tva/assujettissement-tva/regime-franchise-taxe","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Belgium SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/belgium-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nSPF Finances – Régime de la franchise de taxe pour les petites entreprises · https://finances.belgium.be/fr/entreprises/tva/assujettissement-tva/regime-franchise-taxe"}},{"slug":"bulgaria","name":"Bulgaria","path":"/vat-thresholds/bulgaria","category":null,"updatedAt":"2026-09-30T11:30:54.458Z","fields":{"region":"European Union","threshold":51130,"currency":"EUR","threshold_eur":51130,"standard_rate":20,"reduced_rates":"9%","threshold_text":"From 1 January 2026 businesses established in Bulgaria must register for VAT when annual turnover in the country (calendar year, tracked daily) exceeds the national threshold of €51,130. The application is due within 7 days and registration takes effect the day after the threshold is exceeded. Below the threshold, domestic businesses automatically apply the small-enterprise regime. No transitional tolerance.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Bulgaria must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. Bulgaria applies no transitional period.","register":"https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya/registratsiya-po-zdds/registraciq-po-zdds","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Bulgaria SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/bulgaria-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nNRA (НАП) – Регистрация по ЗДДС · https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya/registratsiya-po-zdds/registraciq-po-zdds\nNRA (НАП) – ДДС в България · https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya"}},{"slug":"croatia","name":"Croatia","path":"/vat-thresholds/croatia","category":null,"updatedAt":"2026-09-30T11:31:00.541Z","fields":{"region":"European Union","threshold":60000,"currency":"EUR","threshold_eur":60000,"standard_rate":25,"reduced_rates":"5%, 13%","threshold_text":"Small enterprises with annual turnover up to €60,000 can use the SME exemption and are released from VAT registration (except for certain intra-EU transactions) and VAT returns, but must issue invoices and keep accounts. No transitional period once the threshold is exceeded.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Croatia must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. No transitional period; 1-year quarantine after exclusion.","register":"https://sme-vat-rules.ec.europa.eu/national-vat-rules/croatia-sme-rules_en","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Croatia SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/croatia-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"cyprus","name":"Cyprus","path":"/vat-thresholds/cyprus","category":null,"updatedAt":"2026-09-30T11:31:06.117Z","fields":{"region":"European Union","threshold":15600,"currency":"EUR","threshold_eur":15600,"standard_rate":19,"reduced_rates":"5%, 9%; super-reduced 3%","threshold_text":"Businesses not exceeding the domestic VAT registration threshold of €15,600 have no obligation to register (voluntary registration possible). No transitional period if the threshold is exceeded.","eu_sme_scheme":"Yes for cross-border use: Cyprus-established small enterprises file the prior notification and quarterly reports on the Cyprus SME-SS platform. Cyprus states it does not operate a separate national SME scheme beyond the registration threshold. No transitional period.","register":"https://sme-vat-rules.ec.europa.eu/national-vat-rules/cyprus-sme-rules_en","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Cyprus SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/cyprus-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"czechia","name":"Czechia","path":"/vat-thresholds/czechia","category":null,"updatedAt":"2026-09-30T11:31:11.571Z","fields":{"region":"European Union","threshold":2000000,"currency":"CZK","threshold_eur":null,"standard_rate":21,"reduced_rates":"12%","threshold_text":"Domestic turnover is measured per calendar year. Exceeding CZK 2,000,000 makes the business a VAT payer from 1 January of the following year (registration application within 10 working days); exceeding CZK 2,536,500 in the current year makes it a VAT payer from the day after.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Czechia must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://financnisprava.gov.cz/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Czechia SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/czechia-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nPortál veřejné správy – Osvobození od DPH · https://portal.gov.cz/informace/osvobozeni-od-dph-INF-291\nFinanční správa – Daň z přidané hodnoty 2026 (PDF) · https://financnisprava.gov.cz/assets/cs/prilohy/fs-financni-sprava-cr/EtR_Dan_z_pridane_hodnoty_2026.pdf"}},{"slug":"denmark","name":"Denmark","path":"/vat-thresholds/denmark","category":null,"updatedAt":"2026-09-30T11:31:17.379Z","fields":{"region":"European Union","threshold":50000,"currency":"DKK","threshold_eur":null,"standard_rate":25,"reduced_rates":"None","threshold_text":"You must register for VAT when turnover exceeds DKK 50,000 in a calendar year, and register and pay VAT from the sale that causes the excess, including that transaction. A separate DKK 350,000 threshold applies to first-time sales of certain works of art.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Denmark must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. Two sectoral thresholds (DK01 general, DK02 works of art).","register":"https://skat.dk/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Denmark SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/denmark-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"estonia","name":"Estonia","path":"/vat-thresholds/estonia","category":null,"updatedAt":"2026-09-30T11:31:23.245Z","fields":{"region":"European Union","threshold":40000,"currency":"EUR","threshold_eur":40000,"standard_rate":24,"reduced_rates":"9%","threshold_text":"The obligation to register arises on the date taxable supplies exceed €40,000 counted from the beginning of the calendar year; below that amount a business does not have to register or pay VAT. No sectoral thresholds.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Estonia must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.emta.ee/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Estonia SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/estonia-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"finland","name":"Finland","path":"/vat-thresholds/finland","category":null,"updatedAt":"2026-09-30T11:31:34.759Z","fields":{"region":"European Union","threshold":20000,"currency":"EUR","threshold_eur":20000,"standard_rate":25.5,"reduced_rates":"10%, 13.5%","threshold_text":"Businesses may use the exemption if turnover does not exceed €20,000 in the previous or current calendar year (Finnish VAT Act s.3). Not available to businesses whose place of business is in the Åland Islands.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Finland must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.vero.fi/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Finland SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/finland-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"france","name":"France","path":"/vat-thresholds/france","category":null,"updatedAt":"2026-09-30T11:31:40.337Z","fields":{"region":"European Union","threshold":85000,"currency":"EUR","threshold_eur":85000,"standard_rate":20,"reduced_rates":"5.5%, 10%; super-reduced 2.1%","threshold_text":"Franchise en base: previous-year turnover up to €85,000 for sales of goods, on-site consumption and accommodation, or €37,500 for other services. Crossing the base threshold ends the franchise on 1 January of the following year; crossing the higher current-year limit (€93,500 / €41,250) ends it from the first day of the excess. The planned single €25,000 threshold was abandoned by the law of 3 November 2025.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in France must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.impots.gouv.fr/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: France SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/france-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nService Public Entreprendre – Franchise en base de TVA · https://entreprendre.service-public.gouv.fr/vosdroits/F21746\nService Public Entreprendre – suppression du seuil unique à 25 000 € · https://entreprendre.service-public.gouv.fr/actualites/A17995\nimpots.gouv.fr – Les régimes réservés aux petites entreprises 2026 (PDF) · https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/pro_fiche_regimes_reserves_aux_petites_entreprises_2026.pdf"}},{"slug":"germany","name":"Germany","path":"/vat-thresholds/germany","category":null,"updatedAt":"2026-09-30T11:31:46.401Z","fields":{"region":"European Union","threshold":25000,"currency":"EUR","threshold_eur":25000,"standard_rate":19,"reduced_rates":"7%","threshold_text":"Kleinunternehmer exemption (§19 UStG): total turnover must not have exceeded €25,000 in the previous year and must not exceed €100,000 in the current year; the supply that crosses €100,000 is already taxable. In the year of founding the €25,000 limit applies to the current year.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Germany must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. German-established businesses register with the BZSt for the special reporting procedure and receive an EX-suffixed number.","register":"https://www.bzst.de/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Germany SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/germany-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nBMF-Schreiben 18.03.2025 – Sonderregelung für Kleinunternehmer (PDF) · https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2025-03-18-sonderregelung-kleinunternehmer.pdf?__blob=publicationFile&v=4"}},{"slug":"greece","name":"Greece","path":"/vat-thresholds/greece","category":null,"updatedAt":"2026-09-30T11:31:51.964Z","fields":{"region":"European Union","threshold":10000,"currency":"EUR","threshold_eur":10000,"standard_rate":24,"reduced_rates":"6%, 13%, 17%; super-reduced 4%","threshold_text":"Optional SME exemption for annual turnover up to €10,000. Exempt small businesses skip periodic VAT returns but must still register, state the start of activity, issue invoices and keep accounts.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Greece must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.aade.gr/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Greece SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/greece-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"hungary","name":"Hungary","path":"/vat-thresholds/hungary","category":null,"updatedAt":"2026-09-30T11:31:58.002Z","fields":{"region":"European Union","threshold":20000000,"currency":"HUF","threshold_eur":null,"standard_rate":27,"reduced_rates":"5%, 18%","threshold_text":"Optional SME exemption (alanyi adómentesség). The national threshold was HUF 18 million and is HUF 20 million from 1 January 2026, rising to HUF 22 million from 2027 and HUF 24 million from 2028. No transitional period if exceeded.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Hungary must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. No transitional period.","register":"https://nav.gov.hu/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Hungary SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/hungary-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"ireland","name":"Ireland","path":"/vat-thresholds/ireland","category":null,"updatedAt":"2026-09-30T11:32:04.053Z","fields":{"region":"European Union","threshold":85000,"currency":"EUR","threshold_eur":85000,"standard_rate":23,"reduced_rates":"9%, 13.5%","threshold_text":"From 1 January 2025: €85,000 for persons supplying goods (or goods and services where 90%+ of turnover is goods); €42,500 for persons supplying services only. Nil threshold for supplies of immovable goods. Traders below the thresholds may elect to register.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Ireland must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/index.aspx","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Ireland SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/ireland-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nRevenue – Finance Act 2024 VAT Notes for Guidance (PDF) · https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/vat/vat-guidance-notes-fa2024.pdf\nRevenue – Who should register for VAT? · https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/index.aspx"}},{"slug":"italy","name":"Italy","path":"/vat-thresholds/italy","category":null,"updatedAt":"2026-09-30T11:32:09.232Z","fields":{"region":"European Union","threshold":85000,"currency":"EUR","threshold_eur":85000,"standard_rate":22,"reduced_rates":"5%, 10%; super-reduced 4%","threshold_text":"Only natural persons can use the exemption (regime forfetario). Access requires prior-year revenue up to €85,000. Exceeding €85,000 (but not €100,000) ends the regime from the next year; exceeding €100,000 ends it in the same year, with VAT due from the transactions that cross the limit.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Italy must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. Natural persons only.","register":"https://www.agenziaentrate.gov.it/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Italy SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/italy-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nAgenzia delle Entrate – Regime forfetario: che cos'è · https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-"}},{"slug":"latvia","name":"Latvia","path":"/vat-thresholds/latvia","category":null,"updatedAt":"2026-09-30T11:32:21.236Z","fields":{"region":"European Union","threshold":50000,"currency":"EUR","threshold_eur":50000,"standard_rate":21,"reduced_rates":"5%, 12%","threshold_text":"SME exemption for annual turnover up to €50,000; exempt small businesses need not state the start of activity, register, file returns, issue invoices or submit administrative statements.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Latvia must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.vid.gov.lv/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Latvia SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/latvia-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"lithuania","name":"Lithuania","path":"/vat-thresholds/lithuania","category":null,"updatedAt":"2026-09-30T11:32:26.692Z","fields":{"region":"European Union","threshold":45000,"currency":"EUR","threshold_eur":45000,"standard_rate":21,"reduced_rates":"5%, 12%","threshold_text":"SME exemption for annual turnover up to €45,000; no sectoral thresholds. Exempt businesses state the start of activity but need not register for VAT or file periodic returns, except in cases such as intra-EU services or acquisitions above €14,000.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Lithuania must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.vmi.lt/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Lithuania SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/lithuania-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"luxembourg","name":"Luxembourg","path":"/vat-thresholds/luxembourg","category":null,"updatedAt":"2026-09-30T11:32:32.536Z","fields":{"region":"European Union","threshold":50000,"currency":"EUR","threshold_eur":50000,"standard_rate":17,"reduced_rates":"8%; super-reduced 3%; parking 14%","threshold_text":"SME exemption for annual turnover up to €50,000; no sectoral thresholds. If the threshold is exceeded by no more than 10%, the exemption remains until the end of the calendar year.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Luxembourg must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. 10% transitional tolerance.","register":"https://aed.public.lu/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Luxembourg SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/luxembourg-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"malta","name":"Malta","path":"/vat-thresholds/malta","category":null,"updatedAt":"2026-09-30T11:32:38.291Z","fields":{"region":"European Union","threshold":35000,"currency":"EUR","threshold_eur":35000,"standard_rate":18,"reduced_rates":"5%, 7%; parking 12%","threshold_text":"SME exemption for annual turnover up to €35,000; no sectoral thresholds. Exempt businesses file an annual simplified declaration instead of detailed periodic returns and may issue simplified invoices.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Malta must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://cfr.gov.mt/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Malta SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/malta-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"netherlands","name":"Netherlands","path":"/vat-thresholds/netherlands","category":null,"updatedAt":"2026-09-30T11:32:45.056Z","fields":{"region":"European Union","threshold":20000,"currency":"EUR","threshold_eur":20000,"standard_rate":21,"reduced_rates":"9%","threshold_text":"Optional small business scheme (KOR) for businesses established in the Netherlands with turnover of at most €20,000 in both the year of joining and the previous year. Once turnover exceeds €20,000 in a calendar year, the business must leave the KOR immediately. Businesses opt in through Mijn Belastingdienst Zakelijk at least 4 weeks before the start of the return period. There is no turnover threshold for VAT registration itself.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in the Netherlands must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Netherlands SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/netherlands-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nBelastingdienst – Kleineondernemersregeling (KOR) · https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/\nBelastingdienst – Voorwaarden KOR · https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden\nBelastingdienst – Wel of niet meedoen aan de KOR · https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/wel-of-niet-meedoen-aan-de-kleineondernemersregeling\nOndernemersplein (RVO) – KOR · https://ondernemersplein.overheid.nl/subsidies-en-regelingen/kleineondernemersregeling/"}},{"slug":"norway","name":"Norway","path":"/vat-thresholds/norway","category":null,"updatedAt":"2026-09-30T11:33:42.018Z","fields":{"region":"Outside the EU","threshold":50000,"currency":"NOK","threshold_eur":null,"standard_rate":25,"reduced_rates":"15% (food; water and sewerage services); 12% (passenger transport, cinema tickets, room rental, etc.)","threshold_text":"Register in the VAT Register once sales of VAT-liable goods and services (excluding VAT) exceed NOK 50,000 within any 12-month period (not tied to the calendar year); VAT liability starts from that point. The threshold is NOK 140,000 for charitable and non-profit organisations.","eu_sme_scheme":null,"register":"https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/registrere-endre-slette/","reviewed":"2026-09-30","sources":"Skatteetaten – Registrere, endre eller slette i Mva-registeret · https://www.skatteetaten.no/bedrift-og-organisasjon/avgifter/mva/registrere-endre-slette/\nSkatteetaten – Merverdiavgiftshåndboken § 2-1 første ledd · https://www.skatteetaten.no/rettskilder/type/handboker/merverdiavgiftshandboken/gjeldende/M-2/M-2-1/M-2-1.3/\nSkatteetaten – Satser: merverdiavgift · https://www.skatteetaten.no/satser/merverdiavgift"}},{"slug":"poland","name":"Poland","path":"/vat-thresholds/poland","category":null,"updatedAt":"2026-09-30T11:32:51.473Z","fields":{"region":"European Union","threshold":240000,"currency":"PLN","threshold_eur":null,"standard_rate":23,"reduced_rates":"5%, 8%","threshold_text":"Subjective exemption (zwolnienie podmiotowe), raised from PLN 200,000 to PLN 240,000 from 1 January 2026: sales excluding VAT must not exceed PLN 240,000 in the previous or current tax year (prorated in the first year of activity). The exemption is lost from the transaction that exceeds the limit; excluded activities are listed in art. 113(13) of the VAT Act. No transitional period.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Poland must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. Polish EX numbers are issued and deactivated by the Head of the Second Tax Office Warszawa-Śródmieście.","register":"https://www.podatki.gov.pl/podatki-firmowe/vat/poradniki-i-informatory/zwolnienie-podmiotowe-od-podatku-vat","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Poland SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/poland-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\npodatki.gov.pl – Zwolnienie podmiotowe od podatku VAT · https://www.podatki.gov.pl/podatki-firmowe/vat/poradniki-i-informatory/zwolnienie-podmiotowe-od-podatku-vat\npodatki.gov.pl – Procedura szczególna SME: informacje dla polskich podatników · https://www.podatki.gov.pl/pozostale/procedura-szczegolna-sme/informacje-dla-polskich-podatnikow"}},{"slug":"portugal","name":"Portugal","path":"/vat-thresholds/portugal","category":null,"updatedAt":"2026-09-30T11:32:57.685Z","fields":{"region":"European Union","threshold":15000,"currency":"EUR","threshold_eur":15000,"standard_rate":23,"reduced_rates":"6%, 13% (mainland)","threshold_text":"Article 53 CIVA special exemption for businesses with seat/domicile in Portugal that do not export and whose domestic annual turnover in the previous calendar year did not exceed €15,000. Exceeding €15,000 moves the business to the normal regime from 1 January of the following year; exceeding it by more than 25% (€18,750) during the year triggers exit within that year.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Portugal must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. Portuguese businesses notify via the 'SME' application on Portal das Finanças and obtain a number with the suffix EX.","register":"https://www.portaldasfinancas.gov.pt/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Portugal SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/portugal-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nPortal das Finanças – Artigo 53.º do CIVA · https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/artigo-53-o-do-civa.aspx\nAT – Ofício Circulado 25062 (2025) · https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_25062_2025.pdf\nAT – Ofício Circulado 25065 (2025), regime transfronteiriço · https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_25065_2025.pdf"}},{"slug":"romania","name":"Romania","path":"/vat-thresholds/romania","category":null,"updatedAt":"2026-09-30T11:33:08.907Z","fields":{"region":"European Union","threshold":395000,"currency":"RON","threshold_eur":null,"standard_rate":21,"reduced_rates":"11%","threshold_text":"SME exemption for annual turnover up to RON 395,000; no sectoral thresholds. Exempt businesses need not state the start of activity, register for VAT, file periodic returns or issue full invoices.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Romania must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports. Filings via the ANAF (NAFA) web portal.","register":"https://www.anaf.ro/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Romania SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/romania-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"slovakia","name":"Slovakia","path":"/vat-thresholds/slovakia","category":null,"updatedAt":"2026-09-30T11:33:14.583Z","fields":{"region":"European Union","threshold":50000,"currency":"EUR","threshold_eur":50000,"standard_rate":23,"reduced_rates":"5%, 19%","threshold_text":"Turnover is counted per calendar year from 1 January. Exceeding €50,000 in a year requires a registration application (within five working days), with VAT-payer status from 1 January of the next year; exceeding €62,500 makes the business a VAT payer from the supply that crosses it.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Slovakia must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/registracna-povinnost-pre-dph/_1","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Slovakia SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/slovakia-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nFinančná správa SR – Registračná povinnosť pre DPH · https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/registracna-povinnost-pre-dph/_1"}},{"slug":"slovenia","name":"Slovenia","path":"/vat-thresholds/slovenia","category":null,"updatedAt":"2026-09-30T11:33:20.210Z","fields":{"region":"European Union","threshold":60000,"currency":"EUR","threshold_eur":60000,"standard_rate":22,"reduced_rates":"5%, 9.5%","threshold_text":"SME exemption for annual turnover up to €60,000. Exempt businesses need not state the start of activity, register or file periodic returns, but must issue invoices and keep accounts.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Slovenia must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.fu.gov.si/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Slovenia SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/slovenia-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"}},{"slug":"spain","name":"Spain","path":"/vat-thresholds/spain","category":null,"updatedAt":"2026-09-30T11:33:25.670Z","fields":{"region":"European Union","threshold":0,"currency":"EUR","threshold_eur":null,"standard_rate":21,"reduced_rates":"10%; super-reduced 4%","threshold_text":"Spain has not adopted the optional small-business VAT exemption; it uses simplified and equivalence-surcharge regimes instead, so VAT applies from the first taxable supply whatever the turnover.","eu_sme_scheme":"No. Spain grants no domestic or cross-border small-business exemption on its territory. A Ministry of Finance draft order of November 2025 would let Spanish-established businesses with EU turnover up to €100,000 use the exemption in other member states (models 041 and 350); the draft leaves its start date blank.","register":"https://sede.agenciatributaria.gob.es/","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Spain SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/spain-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nMinisterio de Hacienda – Proyecto de Orden modelos 041 y 350 (PDF, Nov 2025) · https://www.hacienda.gob.es/sgt/normativadoctrina/proyectos/12112025-proyecto-om-modelos-041-350.pdf\nAEAT – Régimen de franquicia de las pequeñas empresas en la UE a partir del 1 de enero de 2025 · https://sede.agenciatributaria.gob.es/Sede/iva/novedades-iva/novedades-normativa/modif-iva-regl-reg-franquicia-1615987753295.html"}},{"slug":"sweden","name":"Sweden","path":"/vat-thresholds/sweden","category":null,"updatedAt":"2026-09-30T11:33:31.524Z","fields":{"region":"European Union","threshold":120000,"currency":"SEK","threshold_eur":null,"standard_rate":25,"reduced_rates":"6%, 12%","threshold_text":"Since 1 January 2025 a business with its seat in Sweden is automatically exempt if annual turnover in Sweden (excluding VAT) is at most SEK 120,000 in the current calendar year and did not exceed it in either of the two preceding years. When sales exceed SEK 120,000 in a year, VAT is charged from the sale that crossed the limit and the business must register.","eu_sme_scheme":"Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Sweden must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.","register":"https://www.skatteverket.se/foretagorganisationer/moms/momsregistrering/registreradigformoms.4.deeebd105a602bfe38000256.html","reviewed":"2026-09-30","sources":"European Commission – VAT rules for small enterprises: Sweden SME rules · https://sme-vat-rules.ec.europa.eu/national-vat-rules/sweden-sme-rules_en\nYour Europe – VAT rules and rates · https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm\nSkatteverket – I vissa fall behöver du inte registrera ditt företag för moms · https://www.skatteverket.se/foretag/moms/momsregistrering/ivissafallbehoverduinteregistreradittforetagformoms.4.3152d9ac158968eb8fd1efe.html\nSkatteverket – Höjd omsättningsgräns för moms · https://www.skatteverket.se/omoss/pressochmedia/nyheter/2024/nyheter/hojdomsattningsgransformoms.5.262c54c219391f2e9633e61.html\nSkatteverket – Registrera ditt företag för moms · https://www.skatteverket.se/foretagorganisationer/moms/momsregistrering/registreradigformoms.4.deeebd105a602bfe38000256.html"}},{"slug":"switzerland","name":"Switzerland","path":"/vat-thresholds/switzerland","category":null,"updatedAt":"2026-09-30T11:33:47.900Z","fields":{"region":"Outside the EU","threshold":100000,"currency":"CHF","threshold_eur":null,"standard_rate":8.1,"reduced_rates":"2.6% reduced; 3.8% special rate for accommodation","threshold_text":"Businesses with less than CHF 100,000 annual turnover from non-exempt supplies in Switzerland and abroad (worldwide) are exempt from VAT liability unless they opt in. Existing businesses become liable after the end of the business year in which the limit is reached; new businesses are liable from the start if the limit is expected to be reached within 12 months. Foreign businesses count worldwide turnover too. CHF 250,000 applies to non-profit volunteer-run sports/cultural clubs and charitable institutions.","eu_sme_scheme":null,"register":"https://www.estv.admin.ch/de/mwst-steuerpflicht","reviewed":"2026-09-30","sources":"ESTV – MWST-Steuerpflicht · https://www.estv.admin.ch/de/mwst-steuerpflicht\nESTV – Mehrwertsteuerpflicht von ausländischen Unternehmen · https://www.estv.admin.ch/de/mwst-steuerpflicht-auslaendische-unternehmen\nESTV – Schweizer Mehrwertsteuersätze · https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz"}},{"slug":"united-kingdom","name":"United Kingdom","path":"/vat-thresholds/united-kingdom","category":null,"updatedAt":"2026-09-30T11:33:36.948Z","fields":{"region":"Outside the EU","threshold":90000,"currency":"GBP","threshold_eur":null,"standard_rate":20,"reduced_rates":"5% reduced; 0% zero rate","threshold_text":"You must register if total taxable turnover for the last 12 months (rolling) goes over £90,000, or you expect it to go over £90,000 in the next 30 days alone. Register within 30 days of the end of the month you went over; registration is effective from the first day of the second month after. Deregistration is optional below £88,000. Businesses based outside the UK supplying goods or services in the UK must register regardless of turnover.","eu_sme_scheme":null,"register":"https://www.gov.uk/register-for-vat","reviewed":"2026-09-30","sources":"GOV.UK – Register for VAT · https://www.gov.uk/register-for-vat\nGOV.UK – How VAT works: VAT thresholds · https://www.gov.uk/how-vat-works/vat-thresholds\nGOV.UK – VAT rates · https://www.gov.uk/vat-rates\nGOV.UK – Check what registering for VAT may mean for your business · https://www.gov.uk/guidance/check-what-registering-for-vat-may-mean-for-your-business"}}]}