VAT registration thresholds – Status Dec 10, 2019

Country	Threshold in EUR or equivalent in EUR	Threshold in local currency/other comments
Albania	16.200	ALL 2 million
Austria	30.000
Belgium	25.000
Bosnia and Herzegovina	25.600	BAM 50,000
Bulgaria	25.600	BGL[6] 50,000 [7]
Croatia	40.250	HRK 300,000 [8]
Cyprus	15.800
Czech Republic	39.100	CZK 1 million[9]
Denmark	6.700	DKK 50,000[10]
Estonia	40.000
Finland	10.000
France	82.800	Turnover previous year
	33.200	Services other than the provision of hotel accommodation and food and drink in restaurants and other than the services of lawyers, writers and artists
	42.900	Services rendered by lawyers, writers and artists acting as such
	17.700	Lawyers, writers and artists from services that do not form part of their professional status
Germany	17.500
	22.000	DRAFT As of 2020, for German established entoties
Greece	10.000
Hungary	47.600	HUF 12 million
Ireland	75.000	If turnover is at least 90% for goods
	37.500	Services
Italy	65.000
Kazakhstan	176.300	KZT 75.75 million (MCI 30,000)[22]
Kosovo	30.000
Latvia	40.000
Lithuania	45.000
Luxembourg	30.000
	35.000	DRAFT As of 2020, for Lux established entoties
Macedonia	16.300	MKD 1 million [27]
Malta	20.000	Exceptions possble
Montenegro	18.000
Netherlands	20.000	As of 2020
Norway	5.000	NOK 50,000 [33]
Poland	46.750	PLN 200,000
Portugal	12.500
Romania	88.500	(RON 300,000) [35]
Russia	28.250	RUB 2 million [36]
Serbia	68.100	RSD 8 million[37]
Slovak Republic	49.790
Slovenia	50.000
Spain	0
Sweden	2.800	SEK 30,000[40]
Switzerland	90.750	CHF 100,000 [41]
Turkey	0
Ukraine	35.900	UAH 1 million[42]
United Kingdom	98.150	GBP 85,000 [43]

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