Articles in the EU VAT Directive 2006/112/EC
Article 282
The exemptions and graduated tax relief provided for in this Section shall apply to the supply of goods and services by small enterprises.
Article 283
1. The arrangements provided for in this Section shall not apply to the following transactions:
(a) transactions carried out on an occasional basis, as referred to in Article 12;
(b) supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a);
(c) supplies of goods or services carried out by a taxable person who is not established in the Member State in which the VAT is due.
2. Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.
Article 284
1. Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax ( 1 ) of introducing exemptions or graduated tax relief may retain them, and the arrangements for applying them, if they comply with the VAT rules.
2. Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was less than the equivalent in national currency of 5 000 European units of account at the conversion rate on that date, may raise that ceiling up to EUR 5 000.
Member States which applied graduated tax relief may neither raise the ceiling for graduated tax relief nor render the conditions for the granting of it more favourable.
Article 285
Member States which have not exercised the option under Article 14 of Directive 67/228/EEC may exempt taxable persons whose annual turnover is no higher than EUR 5 000 or the equivalent in national currency.
The Member States referred to in the first paragraph may grant graduated tax relief to taxable persons whose annual turnover exceeds the ceiling fixed by them for its application.
Article 286
Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was equal to or higher than the equivalent in national currency of 5 000 European units of account at the conversion rate on that date, may raise that ceiling in order to maintain the value of the exemption in real terms. ▼B ( 1 ) OJ 71,
Article 287
Member States which acceded after 1 January 1978 may exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of the following amounts at the conversion rate on the day of their accession:Article 284
1. Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax ( 1 ) of introducing exemptions or graduated tax relief may retain them, and the arrangements for applying them, if they comply with the VAT rules.
2. Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was less than the equivalent in national currency of 5 000 European units of account at the conversion rate on that date, may raise that ceiling up to EUR 5 000.
Member States which applied graduated tax relief may neither raise the ceiling for graduated tax relief nor render the conditions for the granting of it more favourable.
……
- Austria: €35,000
- Belgium: €25,000
- Bulgaria: BGN 100,000 (approximately €25,564) – BGN 166,000 with effect from 1 January 2025
- Croatia: HRK 300,000 (approximately €39,748)
- Cyprus: €15,600
- Czech Republic: CZK 2,000,000 (previously CZK 1,000,000 (approximately €38,760))
- Denmark: DKK 50,000 (approximately €6,710)
- Estonia: €40,000
- Finland: €15,000
- France: €85,800 for goods, 34,400 for services
- Germany: €22,000
- Greece: Nil (€10,000 for distance sales)
- Hungary: HUF 12,000,000
- Ireland: VAT registration threshold for services 40,000 euros and for goods 80,000 euros, effective Jan. 1, 2024 (from €37,500)
- Italy: €85,000 (previously 65,000)
- Latvia: €50,000 (previously 40,000)
- Lithuania: €55,000 (previously 45,000)
- Luxembourg: €35,000
- Malta: Goods €35,000, other 30,000
- Netherlands: €25,000
- Poland: PLN 200,000 (approximately €40,000)
- Portugal: €14,500 (15,000 as of 2025) (For established entities)
- Romania: Equivalent in RON of €85,000
- Slovakia: €50,000 or 62,500 (coming form 49,790 applicable till 2024)
- Slovenia: €50,000
- Spain: €35,000
- Sweden: SEK 80,000 (SEK 120,000 as of 2025)
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