Comparison
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. |
| 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.