VAT registration thresholds
The turnover at which a company must register for VAT, country by country. Below the threshold a business generally charges no VAT; several countries have none at all and require registration from the first sale.
| ≈ in EUR | Notes | |||
|---|---|---|---|---|
| Greece | 24% | None | - | Register before trading - no threshold. |
| Italy | 22% | None | - | Register from the start; flat-rate forfettario up to €85,000. |
| Netherlands | 21% | None | - | Register from day one; KOR exemption up to €20,000. |
| Spain | 21% | None | - | Register from the first business activity. |
| United States | - | No VAT | - | The US has no VAT. States levy retail sales taxes instead; a remote seller registers in a state once economic nexus - commonly $100,000 of in-state sales - is crossed. |
| Denmark | 25% | DKK 50,000 | ≈ €6,700 | Over 12 months. |
| Sweden | 25% | SEK 120,000 | ≈ €10,700 | Small-business threshold. |
| Portugal | 23% | €15,000 | - | Small-business exemption. |
| Cyprus | 19% | €15,600 | - | Taxable supplies in 12 months. |
| Finland | 25.5% | €20,000 | - | Small-business threshold. |
| Belgium | 21% | €25,000 | - | Small-business franchise. |
| Germany | 19% | €25,000 | - | Kleinunternehmer: prior year ≤ €25,000 and current ≤ €100,000. |
| Malta | 18% | €35,000 | - | Goods €35,000; lower for services. |
| Estonia | 24% | €40,000 | - | Taxable turnover per calendar year. |
| Lithuania | 21% | €45,000 | - | Taxable turnover in the current or previous calendar year. |
| Hungary | 27% | HUF 20,000,000 | ≈ €50,000 | Rises to HUF 22m in 2027. |
| Latvia | 21% | €50,000 | - | Turnover in any 12 months. |
| Luxembourg | 17% | €50,000 | - | Small-business scheme. |
| Slovakia | 23% | €50,000 | - | Immediate registration at €62,500. |
| Bulgaria | 20% | €51,130 | - | BGN 100,000 at the fixed euro rate. |
| Austria | 20% | €55,000 | - | Small-business exemption; raised from €35,000 in 2025. |
| Poland | 23% | PLN 240,000 | ≈ €56,000 | Raised from PLN 200,000 in 2026. |
| Croatia | 25% | €60,000 | - | Raised from €40,000 in 2025. |
| Slovenia | 22% | €60,000 | - | Taxable turnover in 12 months. |
| Czechia | 21% | CZK 2,000,000 | ≈ €79,000 | Over a calendar year. |
| Romania | 21% | RON 395,000 | ≈ €79,000 | Special exemption regime. |
| France | 20% | €85,000 / €37,500 | - | Goods €85,000; services €37,500 (franchise en base). |
| Ireland | 23% | €85,000 / €42,500 | - | Goods €85,000; services €42,500. |
| United Kingdom | 20% | £90,000 | ≈ €105,000 | One of the highest in Europe. |
Euro equivalents for non-euro countries are approximate and move with exchange rates. Always confirm the current threshold against the linked official source on each country’s profile.
This guide is general information, not tax or legal advice. Rates and deadlines change - always verify against the linked laws and official sources, or ask a licensed advisor, before acting.