{ "name": "maltavatregistration.com EU VAT Registration Thresholds", "title": "EU VAT Registration Thresholds", "url": "https://maltavatregistration.com/datasets/eu-vat-registration-thresholds/", "csv": "https://maltavatregistration.com/datasets/eu-vat-registration-thresholds.csv", "markdown": "https://maltavatregistration.com/datasets/eu-vat-registration-thresholds/index.md", "computed_at": "2026-11-08", "license": "https://maltavatregistration.com/terms", "headline": "The EU VAT Registration Thresholds carries 19 published figures read from 17 sources' own pages; the 17 published figures given by jurisdiction run from 10,000 to 100,000 EUR, read 7 November 2026.", "quotes": [ "The EU VAT Registration Thresholds carries 19 published figures read from 17 sources' own pages; the 17 published figures given by jurisdiction run from 10,000 to 100,000 EUR, read 7 November 2026.", "18 of the 47 named sources read in full publish a figure; 29 publish none, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Germany: median 25,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction United Kingdom: median 90,000 GBP across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Croatia: median 60,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Austria: median 55,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Finland: median 20,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction EU cross-border SME ceiling: median 100,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Estonia: median 40,000 EUR across 2 sources, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction France: median 85,000 EUR across 2 sources, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Greece: median 10,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Ireland: median 85,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Italy: median 85,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Latvia: median 50,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Lithuania: median 45,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Luxembourg: median 50,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Malta: median 35,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, jurisdiction Slovenia: median 60,000 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, goods or services services: median 37,500 EUR across 1 source, read 7 November 2026.", "EU VAT Registration Thresholds, entry and exit exit: median 93,500 EUR across 1 source, read 7 November 2026." ], "citation": "\"maltavatregistration.com EU VAT Registration Thresholds\", updated 2026-11-08, https://maltavatregistration.com/datasets/eu-vat-registration-thresholds/.", "changed_since": null, "national": { "unit": "EUR", "n": 19, "median": 50000, "min": 10000, "max": 100000, "p25": 37500, "p75": 85000, "mean": 55842.1053, "units": { "EUR": 19, "GBP": 1 }, "published_sources": 18, "named_sources": 47, "read_sources": 47, "not_published": 29, "published_share": 0.383 }, "by_axis": { "jurisdiction": { "Germany": { "EUR": { "n": 1, "median": 25000, "min": 25000, "max": 25000, "p25": 25000, "p75": 25000, "mean": 25000 } }, "United Kingdom": { "GBP": { "n": 1, "median": 90000, "min": 90000, "max": 90000, "p25": 90000, "p75": 90000, "mean": 90000 } }, "Croatia": { "EUR": { "n": 1, "median": 60000, "min": 60000, "max": 60000, "p25": 60000, "p75": 60000, "mean": 60000 } }, "Austria": { "EUR": { "n": 1, "median": 55000, "min": 55000, "max": 55000, "p25": 55000, "p75": 55000, "mean": 55000 } }, "Finland": { "EUR": { "n": 1, "median": 20000, "min": 20000, "max": 20000, "p25": 20000, "p75": 20000, "mean": 20000 } }, "EU cross-border SME ceiling": { "EUR": { "n": 1, "median": 100000, "min": 100000, "max": 100000, "p25": 100000, "p75": 100000, "mean": 100000 } }, "Estonia": { "EUR": { "n": 2, "median": 40000, "min": 40000, "max": 40000, "p25": null, "p75": null, "mean": 40000 } }, "France": { "EUR": { "n": 2, "median": 85000, "min": 85000, "max": 85000, "p25": null, "p75": null, "mean": 85000 } }, "Greece": { "EUR": { "n": 1, "median": 10000, "min": 10000, "max": 10000, "p25": 10000, "p75": 10000, "mean": 10000 } }, "Ireland": { "EUR": { "n": 1, "median": 85000, "min": 85000, "max": 85000, "p25": 85000, "p75": 85000, "mean": 85000 } }, "Italy": { "EUR": { "n": 1, "median": 85000, "min": 85000, "max": 85000, "p25": 85000, "p75": 85000, "mean": 85000 } }, "Latvia": { "EUR": { "n": 1, "median": 50000, "min": 50000, "max": 50000, "p25": 50000, "p75": 50000, "mean": 50000 } }, "Lithuania": { "EUR": { "n": 1, "median": 45000, "min": 45000, "max": 45000, "p25": 45000, "p75": 45000, "mean": 45000 } }, "Luxembourg": { "EUR": { "n": 1, "median": 50000, "min": 50000, "max": 50000, "p25": 50000, "p75": 50000, "mean": 50000 } }, "Malta": { "EUR": { "n": 1, "median": 35000, "min": 35000, "max": 35000, "p25": 35000, "p75": 35000, "mean": 35000 } }, "Slovenia": { "EUR": { "n": 1, "median": 60000, "min": 60000, "max": 60000, "p25": 60000, "p75": 60000, "mean": 60000 } } }, "goods or services": { "services": { "EUR": { "n": 1, "median": 37500, "min": 37500, "max": 37500, "p25": 37500, "p75": 37500, "mean": 37500 } } }, "entry and exit": { "exit": { "EUR": { "n": 1, "median": 93500, "min": 93500, "max": 93500, "p25": 93500, "p75": 93500, "mean": 93500 } } } }, "rows": [ { "source": "Gesetze im Internet (Germany) - Paragraph 19 UStG, Kleinunternehmer", "url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html", "figure": "25 000 Euro", "value": 25000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Germany" }, "retrieved_at": "2026-11-07", "quote": "(1) Ein von einem im Inland oder in den in § 1 Absatz 3 bezeichneten Gebieten ansässigen Unternehmer bewirkter Umsatz im Sinne des § 1 Absatz 1 Nummer 1 ist steuerfrei, wenn der Gesamtumsatz nach Absatz 2 im vorangegangenen Kalenderjahr 25 000 Euro nicht überschritten hat und im laufenden Kalenderjahr 100 000 Euro nicht überschreitet.", "source_class": "primary-government", "text_sha256": "90a7fa99c43bf23ea19c9fde2c54038fcdaacd75933e12231b99b8fe30ad8a32" }, { "source": "GOV.UK - Register for VAT: when to register", "url": "https://www.gov.uk/register-for-vat", "figure": "£90,000 ", "value": 90000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "United Kingdom" }, "retrieved_at": "2026-11-07", "quote": "your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "European Commission SME scheme - Croatia national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/croatia-sme-rules_en", "figure": "60.000 Euro", "value": 60000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Croatia" }, "retrieved_at": "2026-11-07", "quote": "The annual threshold in Croatia is 60.000 Euro.", "source_class": "primary-government", "text_sha256": "ca08a0a65c32be00d37b8229ea30fc7fc434d06227f9985f5eff144a7b7e8b5d" }, { "source": "USP.gv.at (Austria) - Kleinunternehmen, Regelung seit 1. Janner 2025", "url": "https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/weitere-steuertatbestaende-und-befreiungen/kleinunternehmen.html", "figure": "55.000 Euro", "value": 55000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Austria" }, "retrieved_at": "2026-11-07", "quote": "Die Kleinunternehmergrenze in Höhe von 55.000 Euro (bis 31.", "source_class": "primary-government", "text_sha256": "2371f53ad861df17fba5500135d6a9c666028cd266b7c5bae010db71065221f7" }, { "source": "European Commission SME scheme - Finland national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/finland-sme-rules_en", "figure": "EUR 20 000 ", "value": 20000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Finland" }, "retrieved_at": "2026-11-07", "quote": "The national threshold EUR 20 000 must not be exceeded during previous or current calendar year.", "source_class": "primary-government", "text_sha256": "cfdd956ca97467406345bb217e1740f8f1f0371339dc245b39df63d5b2503400" }, { "source": "European Commission - VAT special schemes", "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-special-schemes_en", "figure": "EUR 100 000 ", "value": 100000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "EU cross-border SME ceiling" }, "retrieved_at": "2026-11-07", "quote": "To be eligible, neither the Union annual threshold of EUR 100 000 nor the national annual threshold set by the Member State(s) where an EU small business wants to apply the exemption should be exceeded.", "source_class": "primary-government", "text_sha256": "e87d2e209f2b561b0f004c59919f9497e25e23c4636fdbd9b577700c8c8a17a6" }, { "source": "Estonian Tax and Customs Board - Registration as a VAT payer", "url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer", "figure": "40,000 euros", "value": 40000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Estonia" }, "retrieved_at": "2026-11-07", "quote": "Registration as a VAT payer The obligation to register as a person liable to VAT arises if the supply of the transactions specified in subsection 3 of § 19¹ of the Value Added Tax Act, the place of supply of which is Estonia, exceeds 40,000 euros from the beginning of the year.", "source_class": "primary-government", "text_sha256": "17a9b13d221fad005b249b69c0e770d0e101a50e9240ac8519dff892e8f18fab" }, { "source": "European Commission SME scheme - France national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/france-sme-rules_en", "figure": "85 000€", "value": 85000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "France" }, "retrieved_at": "2026-11-07", "quote": "A threshold of 85 000€ for supplies of goods, sales for onsite consumption and accommodation rental and 37 500€ for supplies of services.", "source_class": "primary-government", "text_sha256": "eecbd7acd7bf1d90a6eb371815c7ac71f5b86a1ab082a87824ef167d6c6d9aeb" }, { "source": "European Commission SME scheme - Greece national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/greece-sme-rules_en", "figure": "10.000 Euro", "value": 10000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Greece" }, "retrieved_at": "2026-11-07", "quote": "The annual threshold in Greece is 10.000 Euro.", "source_class": "primary-government", "text_sha256": "8f188ba40e8418d427a52b2665fbd9bf3b09347d7620e3abacd7522a1d877d29" }, { "source": "European Commission SME scheme - Ireland national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/ireland-sme-rules_en", "figure": "€85,000 ", "value": 85000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Ireland" }, "retrieved_at": "2026-11-07", "quote": "€85,000 for persons supplying goods.", "source_class": "primary-government", "text_sha256": "42c5c0ab52967aa6774412ec2a74e1b5e785df56c0348a5c61e9929561a0ea35" }, { "source": "European Commission SME scheme - Italy national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/italy-sme-rules_en", "figure": "85.000 euro", "value": 85000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Italy" }, "retrieved_at": "2026-11-07", "quote": "In Italy, the national annual threshold is 85.000 euro.", "source_class": "primary-government", "text_sha256": "038e1fc460a28db6b964d1fc0ade8791d816a1db563668225b69af05ffa9d81c" }, { "source": "European Commission SME scheme - Latvia national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/latvia-sme-rules_en", "figure": "50 000 EUR", "value": 50000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Latvia" }, "retrieved_at": "2026-11-07", "quote": "Latvian national annual threshold is 50 000 EUR.", "source_class": "primary-government", "text_sha256": "b1a2ac7f94f064e64036fecd449603edbe599fc4b6d9e0a4ba3c379c016ccb1c" }, { "source": "European Commission SME scheme - Lithuania national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/lithuania-sme-rules_en", "figure": "45 000 EUR", "value": 45000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Lithuania" }, "retrieved_at": "2026-11-07", "quote": "The national annual threshold in Lithuania is 45 000 EUR.", "source_class": "primary-government", "text_sha256": "fa7f338db9b85a710e6dfb13bed143d86a36c00961f3cd936d655c2099186c81" }, { "source": "European Commission SME scheme - Luxembourg national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/luxembourg-sme-rules_en", "figure": "50 000 EUR", "value": 50000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Luxembourg" }, "retrieved_at": "2026-11-07", "quote": "The national annual threshold in Luxembourg is 50 000 EUR.", "source_class": "primary-government", "text_sha256": "8e933554d77bbde979ee85b6d9cc8594c4b8718937f51bf7d480592d186283bc" }, { "source": "European Commission SME scheme - Malta national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/malta-sme-rules_en", "figure": "€35,000.", "value": 35000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Malta" }, "retrieved_at": "2026-11-07", "quote": "The national annual threshold in Malta is €35,000.", "source_class": "primary-government", "text_sha256": "81f82383f22caa5c0597673bdd957500c622030bc48ef12fc5bbc832c7121dca" }, { "source": "European Commission SME scheme - Slovenia national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/slovenia-sme-rules_en", "figure": "60.000 Euro", "value": 60000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Slovenia" }, "retrieved_at": "2026-11-07", "quote": "The annual threshold in Slovenia is 60.000 Euro.", "source_class": "primary-government", "text_sha256": "0262513302e2c19d1b26b0474dc354abf1403135658529ba4bd184a8214ae0de" }, { "source": "BOFiP (France) - BOI-TVA-DECLA-40-10-10, franchise en base, champ d'application et limites", "url": "https://bofip.impots.gouv.fr/bofip/849-PGP.html/identifiant=BOI-TVA-DECLA-40-10-10-20260701", "figure": "85 000 €", "value": 85000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "France" }, "retrieved_at": "2026-11-07", "quote": "ce réalisé au cours de la première année d’activité n’a pas dépassé les plafonds prévus à la deuxième ligne du tableau figurant au I de l’article 293 B du CGI (85 000 € et 37 500 €), ajustés en application du III de l’article 293 D du CGI, continue de bénéficier du régime de franchise en base pour la deuxième année d’activité", "source_class": "primary-government", "text_sha256": "5dd0c98a387f04a77517697e204404851f04746ce476deb93ab8258209e00f87" }, { "source": "BOFiP (France) - BOI-TVA-DECLA-40-10-10, franchise en base, champ d'application et limites", "url": "https://bofip.impots.gouv.fr/bofip/849-PGP.html/identifiant=BOI-TVA-DECLA-40-10-10-20260701", "figure": "37 500 €", "value": 37500, "unit": "EUR", "vat": null, "axis": { "goods or services": "services" }, "retrieved_at": "2026-11-07", "quote": "u cours de la première année d’activité n’a pas dépassé les plafonds prévus à la deuxième ligne du tableau figurant au I de l’article 293 B du CGI (85 000 € et 37 500 €), ajustés en application du III de l’article 293 D du CGI, continue de bénéficier du régime de franchise en base pour la deuxième année d’activité tant que son", "source_class": "primary-government", "text_sha256": "5dd0c98a387f04a77517697e204404851f04746ce476deb93ab8258209e00f87" }, { "source": "BOFiP (France) - BOI-TVA-DECLA-40-10-10, franchise en base, champ d'application et limites", "url": "https://bofip.impots.gouv.fr/bofip/849-PGP.html/identifiant=BOI-TVA-DECLA-40-10-10-20260701", "figure": "93 500 €", "value": 93500, "unit": "EUR", "vat": null, "axis": { "entry and exit": "exit" }, "retrieved_at": "2026-11-07", "quote": "se en base pour la deuxième année d’activité tant que son chiffre d’affaires n’excède pas les plafonds prévus à la troisième ligne du même tableau (93 500 € et 41 250 €) pour lesquels l’ajustement n’est plus requis.", "source_class": "primary-government", "text_sha256": "5dd0c98a387f04a77517697e204404851f04746ce476deb93ab8258209e00f87" }, { "source": "European Commission SME scheme - Estonia national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/estonia-sme-rules_en", "figure": "40 000 euros", "value": 40000, "unit": "EUR", "vat": null, "axis": { "jurisdiction": "Estonia" }, "retrieved_at": "2026-11-07", "quote": "For a company registered in Estonia an obligation to register as taxable person shall arise of the date on which the taxable supply carried out by the person exceeds 40 000 euros as of the beginning of a calendar year.", "source_class": "primary-government", "text_sha256": "7e7964d112b8954cff9e33426a3325e7d4957f48970ef80d767563734804ba1d" } ], "not_published": [ { "source": "European Commission SME scheme - Austria national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/austria-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "European Commission SME scheme - Cyprus national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/cyprus-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "European Commission SME scheme - Denmark national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/denmark-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission SME scheme - Germany national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/germany-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "European Commission SME scheme - Hungary national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/hungary-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "European Commission SME scheme - Romania national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/romania-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "European Commission SME scheme - Belgium national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/belgium-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission SME scheme - Bulgaria national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/bulgaria-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission SME scheme - Czechia national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/czechia-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission SME scheme - Netherlands national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/netherlands-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission SME scheme - Poland national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/poland-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "European Commission SME scheme - Portugal national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/portugal-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission SME scheme - Slovakia national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/slovakia-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission SME scheme - Spain national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/spain-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission SME scheme - Sweden national rules", "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/sweden-sme-rules_en", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "SPF Finances (Belgium) - Regime de la franchise de taxe pour les petites entreprises", "url": "https://finance.belgium.be/en/node/1577", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "Belastingdienst (Netherlands) - Voorwaarden voor deelname aan de KOR", "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Agenzia delle Entrate (Italy) - Regime forfetario", "url": "https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "Skatteverket (Sweden) - In certain cases you do not need to register for VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/incertaincasesyoudonotneedtoregisteryourbusinessforvat.4.6e1dd38d196873bc1e1cff.html", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "podatki.gov.pl (Poland) - Zwolnienie podmiotowe od podatku VAT", "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/poradniki-i-informatory/zwolnienie-podmiotowe-od-podatku-vat", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Service-Public Entreprendre (France) - Franchise en base de TVA", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F21746", "retrieved_at": "2026-10-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Revenue (Ireland) - Who should register for VAT?", "url": "https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/index.aspx", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "Vero (Finland) - Value added tax", "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "Skat (Denmark) - Moms", "url": "https://skat.dk/erhverv/moms", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "Agencia Tributaria (Spain) - Modelo 036, declaracion censal de alta", "url": "https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G322.shtml", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Your Europe - VAT exemptions for SMEs in cross-border and domestic sales", "url": "https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_en.htm", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "European Commission - VAT rates and the OSS EUR 10,000 threshold", "url": "https://vat-one-stop-shop.ec.europa.eu/vat-rates_en", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "Taxes in Europe Database v5 (TEDB)", "url": "https://ec.europa.eu/taxation_customs/tedb/", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "European Commission - country-specific information on VAT", "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates/country-specific-information-vat_en", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/austria-sme-rules_en", "label": "European Commission SME scheme - Austria national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/croatia-sme-rules_en", "label": "European Commission SME scheme - Croatia national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/cyprus-sme-rules_en", "label": "European Commission SME scheme - Cyprus national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/denmark-sme-rules_en", "label": "European Commission SME scheme - Denmark national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/estonia-sme-rules_en", "label": "European Commission SME scheme - Estonia national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/finland-sme-rules_en", "label": "European Commission SME scheme - Finland national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/france-sme-rules_en", "label": "European Commission SME scheme - France national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/germany-sme-rules_en", "label": "European Commission SME scheme - Germany national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/greece-sme-rules_en", "label": "European Commission SME scheme - Greece national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/hungary-sme-rules_en", "label": "European Commission SME scheme - Hungary national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/ireland-sme-rules_en", "label": "European Commission SME scheme - Ireland national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/italy-sme-rules_en", "label": "European Commission SME scheme - Italy national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/latvia-sme-rules_en", "label": "European Commission SME scheme - Latvia national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/lithuania-sme-rules_en", "label": "European Commission SME scheme - Lithuania national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/luxembourg-sme-rules_en", "label": "European Commission SME scheme - Luxembourg national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/malta-sme-rules_en", "label": "European Commission SME scheme - Malta national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/romania-sme-rules_en", "label": "European Commission SME scheme - Romania national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/slovenia-sme-rules_en", "label": "European Commission SME scheme - Slovenia national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/belgium-sme-rules_en", "label": "European Commission SME scheme - Belgium national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/bulgaria-sme-rules_en", "label": "European Commission SME scheme - Bulgaria national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/czechia-sme-rules_en", "label": "European Commission SME scheme - Czechia national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/netherlands-sme-rules_en", "label": "European Commission SME scheme - Netherlands national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/poland-sme-rules_en", "label": "European Commission SME scheme - Poland national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/portugal-sme-rules_en", "label": "European Commission SME scheme - Portugal national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/slovakia-sme-rules_en", "label": "European Commission SME scheme - Slovakia national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/spain-sme-rules_en", "label": "European Commission SME scheme - Spain national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sme-vat-rules.ec.europa.eu/national-vat-rules/sweden-sme-rules_en", "label": "European Commission SME scheme - Sweden national rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/register-for-vat", "label": "GOV.UK - Register for VAT: when to register", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/weitere-steuertatbestaende-und-befreiungen/kleinunternehmen.html", "label": "USP.gv.at (Austria) - Kleinunternehmen, Regelung seit 1. Janner 2025", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html", "label": "Gesetze im Internet (Germany) - Paragraph 19 UStG, Kleinunternehmer", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://finance.belgium.be/en/node/1577", "label": "SPF Finances (Belgium) - Regime de la franchise de taxe pour les petites entreprises", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden", "label": "Belastingdienst (Netherlands) - Voorwaarden voor deelname aan de KOR", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-", "label": "Agenzia delle Entrate (Italy) - Regime forfetario", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer", "label": "Estonian Tax and Customs Board - Registration as a VAT payer", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/incertaincasesyoudonotneedtoregisteryourbusinessforvat.4.6e1dd38d196873bc1e1cff.html", "label": "Skatteverket (Sweden) - In certain cases you do not need to register for VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/poradniki-i-informatory/zwolnienie-podmiotowe-od-podatku-vat", "label": "podatki.gov.pl (Poland) - Zwolnienie podmiotowe od podatku VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F21746", "label": "Service-Public Entreprendre (France) - Franchise en base de TVA", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://bofip.impots.gouv.fr/bofip/849-PGP.html/identifiant=BOI-TVA-DECLA-40-10-10-20260701", "label": "BOFiP (France) - BOI-TVA-DECLA-40-10-10, franchise en base, champ d'application et limites", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/index.aspx", "label": "Revenue (Ireland) - Who should register for VAT?", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/", "label": "Vero (Finland) - Value added tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://skat.dk/erhverv/moms", "label": "Skat (Denmark) - Moms", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G322.shtml", "label": "Agencia Tributaria (Spain) - Modelo 036, declaracion censal de alta", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_en.htm", "label": "Your Europe - VAT exemptions for SMEs in cross-border and domestic sales", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-special-schemes_en", "label": "European Commission - VAT special schemes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://vat-one-stop-shop.ec.europa.eu/vat-rates_en", "label": "European Commission - VAT rates and the OSS EUR 10,000 threshold", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://ec.europa.eu/taxation_customs/tedb/", "label": "Taxes in Europe Database v5 (TEDB)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates/country-specific-information-vat_en", "label": "European Commission - country-specific information on VAT", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 18 of the 47 named sources that could be read published a usable figure; 29 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in EUR (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 19 figures, never sentences; 105 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction: the domestic registration or exemption threshold, its currency, the date it took effect, the entry and exit figures where the regime has both, and the transitional tolerance - beside the two cross-border ceilings every seller hits (the EUR 10,000 OSS threshold and the EUR 100,000 Union annual turnover under the SME scheme). The figure nobody publishes is the SPREAD: the highest and lowest domestic threshold in the Union, the count of member states above and below Malta's EUR 35,000, the count that state their figure on the Commission's own country page (18 of 27 on the day this charter was written) against the nine that defer it to TEDB, and changed-since - a threshold year turning is the news.", "embed": "

10,000 to 100,000 EUR

17 of 19 published figures (jurisdiction), EU VAT Registration Thresholds, across 17 sources, read 7 November 2026

Source: maltavatregistration.com EU VAT Registration Thresholds
" }