When does a jurisdiction require you to register?
Registration thresholds and the EU-wide distance-sales threshold for every supported jurisdiction, with the authority source behind each figure.
Registration thresholds
A domestic registration threshold is not the only trigger. A business that is not established in a jurisdiction often has no threshold and may have to register before its first intra-EU B2B supply. The EU-wide distance-sales threshold is EUR 10,000 across all member states. Use the column headers to sort the table.
| Note | Source | |||
|---|---|---|---|---|
| Austria (AT) | €55,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Belgium (BE) | €25,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Bulgaria (BG) | €51,130 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Croatia (HR) | €60,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Cyprus (CY) | €15,600 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Czechia (CZ) | CZK 2,000,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Denmark (DK) | DKK 50,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Estonia (EE) | €40,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Finland (FI) | €20,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| France (FR) | €85,000 | €10,000 | The 85,000 EUR threshold applies to goods; a 37,500 EUR threshold applies to businesses mainly supplying services. Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Germany (DE) | €25,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Greece (EL) | €10,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Hungary (HU) | HUF 20,000,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Ireland (IE) | €80,000 | €10,000 | The 80,000 EUR threshold applies to goods; a 40,000 EUR threshold applies to businesses mainly supplying services. Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Italy (IT) | €85,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Latvia (LV) | €50,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Lithuania (LT) | €55,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Luxembourg (LU) | €35,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Malta (MT) | €35,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Netherlands (NL) | €20,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Northern Ireland (XI) | £90,000 | — | Follows the United Kingdom threshold for goods. | HM Revenue & Customs — VAT registration |
| Norway (NO) | NOK 50,000 | — | — | Skatteetaten — registration |
| Poland (PL) | PLN 200,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Portugal (PT) | €15,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Romania (RO) | RON 395,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Slovakia (SK) | €50,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Slovenia (SI) | €60,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Spain (ES) | €0 | €10,000 | Spain applies no general domestic registration threshold; special regimes exist. Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Sweden (SE) | SEK 120,000 | €10,000 | Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. | European Commission — VAT registration thresholds |
| Switzerland (CH) | CHF 100,000 | — | — | Federal Tax Administration — VAT registration |
| United Kingdom (GB) | £90,000 | — | — | HM Revenue & Customs — VAT registration |
Questions
Is passing the threshold the only time I need to register?
No. A domestic threshold is one trigger. A business that is not established in a jurisdiction often has no threshold at all and may need to register before its first intra-EU B2B supply. Acquisitions, distance sales and non-established status each carry their own rules.
What is the EU-wide distance-sales threshold?
Cross-border B2C distance sales of goods and of telecommunications, broadcasting and electronic services share a single EUR 10,000 threshold across the European Union. Once combined sales exceed it, the supplier charges the destination rate, usually through the One Stop Shop.
How current are the thresholds?
Each row shows a link to the authority or Commission publication behind the figure. Thresholds change with national budgets, so the linked source is authoritative for a filing decision.
Orientation only. Thresholds are a reference, not tax advice. Whether and when you must register depends on your establishment, your supplies and your customers. The linked authority publication is authoritative.
Need to track registration duty per customer?
VAT.tools records each validation and company check with its source and observation time, so a registration decision points at the evidence behind it.