| 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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