euroref › VAT registration threshold
VAT registration threshold across 34 European countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | VAT registration threshold | In force from | Last verified | Source |
|---|---|---|---|---|
| Austria | 55000 EUR | 2025-01-01 | 2026-08-08 | USP (Unternehmensserviceportal, official Austrian federal business… |
| Belgium | 25000 EUR | 2016-01-01 | 2026-08-08 | SPF Finances (federal tax administration), 'Régime de la franchise de… |
| Bulgaria | 51130 EUR | 2026-01-01 | 2026-08-08 | IISDA — official Bulgarian government Administrative Services… |
| Croatia | 60000 EUR | 2025-01-01 | 2026-08-08 | Official Gazette (Narodne novine) full text of NN 152/2024 amending… |
| Cyprus | 15600 EUR | 2008-01-01 | 2026-08-08 | businessincyprus.gov.cy (official Cyprus government business portal)… |
| Czech Republic | 2000000 CZK | 2025-01-01 | 2026-08-08 | Finanční správa (Czech Financial Administration), 'Informace ke… |
| Denmark | 50000 DKK | 2025-01-01 | 2026-08-08 | Retsinformation, Lov nr. 332 af 9. april 2024: '§ 71 e. En… |
| Estonia | 40000 EUR | 2018-01-01 | 2026-08-08 | Estonian Tax and Customs Board (EMTA), 'Obligation to register as a… |
| Finland | 20000 EUR | 2025-01-01 | 2026-08-08 | Finlex, consolidated AVL 1501/1993, 3 § (version 448/2024): 'Myyjä ei… |
| France | 85000 EUR | 2025-03-01 | 2026-08-08 | Légifrance, CGI art. 293 B (en vigueur du 01/03/2025 au 01/01/2027… |
| Germany | 25000 EUR | 2025-01-01 | 2026-07-31 | Umsatzsteuergesetz section 19(1), official consolidated text at… |
| Greece | 10000 EUR | 2026-01-28 | 2026-08-08 | Taxheaven consolidated text of Law 5144/2024, Article 44α: annual… |
| Hungary | 20000000 HUF | 2026-01-01 | 2026-08-08 | NAV (National Tax and Customs Administration) information page: 'Az… |
| Iceland | 2000000 ISK | 2017-01-01 | 2026-08-10 | Lög nr. 50/1988 um virðisaukaskatt, 3. tölul. 4. gr. (current… |
| Ireland | 42500 EUR | 2025-01-01 | 2026-07-31 | Revenue Commissioners - What are the VAT thresholds?: 85,000 EUR for… |
| Italy | no single figure — why | — | 2026-08-08 | Agenzia delle Entrate, 'Nuovo regime IVA per le piccole imprese —… |
| Latvia | 50000 EUR | 2025-01-01 | 2026-08-08 | Official gazette Latvijas Vestnesis text of the 12 Dec 2024 amending… |
| Lithuania | 45000 EUR | 2025-05-01 | 2026-08-08 | VMI (State Tax Inspectorate) notice 'Dėl PVM įstatymo Nr. IX-751… |
| Luxembourg | 50000 EUR | 2025-01-01 | 2026-08-08 | Consolidated Luxembourg VAT law published by the Administration de… |
| Malta | 35000 EUR | 2025-01-01 | 2026-08-08 | MTCA 'Guidelines in relation to the VAT rules applicable to small… |
| Netherlands | 20000 EUR | 2020-01-01 | 2026-08-08 | Belastingdienst KOR page: "is uw omzet niet meer dan EUR 20.000 per… |
| Norway | 50000 NOK | 2010-01-01 | 2026-08-08 | Lovdata (official Norwegian law portal), merverdiavgiftsloven §… |
| Poland | 240000 PLN | 2026-01-01 | 2026-08-08 | Dziennik Ustaw text of the 24 June 2025 amending act: in art. 113 the… |
| Portugal | 15000 EUR | 2025-07-01 | 2026-08-08 | Autoridade Tributária, consolidated CIVA art. 53.º: 'não tenham… |
| Romania | 395000 RON | 2025-09-01 | 2026-08-08 | OG nr. 22/2025 (official text hosted by ANAF), art. 310(1): 'a cărei… |
| Serbia | 8000000 RSD | 2013-01-01 | 2026-08-08 | Consolidated law text (Paragraf, gazette chain 84/2004–109/2025), čl… |
| Slovakia | 50000 EUR | 2025-01-01 | 2026-08-08 | Finančné riaditeľstvo SR information 4/DPH/2025/IM (quoting the act)… |
| Slovenia | 60000 EUR | 2025-01-01 | 2026-08-08 | Uradni list RS št. 104/2024, ZDDV-1O, new 94. člen: 'je oproščen… |
| Spain | no single figure — why | — | 2026-08-08 | BOE consolidated text of Ley 37/1992 (accessed this session), art… |
| Sweden | 120000 SEK | 2025-01-01 | 2026-08-08 | Skatteverket (official page, quoting 18 kap. ML): 'Företagets… |
| Switzerland | 100000 CHF | 2018-01-01 | 2026-08-08 | Fedlex (official Swiss federal law portal), consolidated MWSTG in… |
| Türkiye | no single figure — why | — | 2026-08-08 | Mevzuat Bilgi Sistemi (official Presidency legislation portal)… |
| Ukraine | 1000000 UAH | 2015-01-01 | 2026-08-10 | Податковий кодекс України (Закон № 2755-VI від 02.12.2010), п. 181.1… |
| United Kingdom | 90000 GBP | 2024-04-01 | 2026-07-31 | GOV.UK - VAT registration, when to register: you must register if… |
3 of these 34 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.