EU VAT Registration Thresholds
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.
- 210,000 to 25,000
- 325,000 to 40,000
- 540,000 to 55,000
- 355,000 to 70,000
- 70,000 to 85,000
- 685,000 to 100,000
Bands
| Bucket | Value |
|---|---|
| 10,000 to 25,000 | 2 figures |
| 25,000 to 40,000 | 3 figures |
| 40,000 to 55,000 | 5 figures |
| 55,000 to 70,000 | 3 figures |
| 70,000 to 85,000 | 0 figures |
| 85,000 to 100,000 | 6 figures |
18 of the 47 named sources read in full publish a figure; 29 publish none, read 7 November 2026.
By jurisdiction and goods or services and entry and exit
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdiction Germany | 25,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction United Kingdom | 90,000 GBP (one figure) | one figure, no range | 1 |
| jurisdiction Croatia | 60,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Austria | 55,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Finland | 20,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction EU cross-border SME ceiling | 100,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Estonia | 40,000 EUR | 40,000 to 40,000 EUR | 2 |
| jurisdiction France | 85,000 EUR | 85,000 to 85,000 EUR | 2 |
| jurisdiction Greece | 10,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Ireland | 85,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Italy | 85,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Latvia | 50,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Lithuania | 45,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Luxembourg | 50,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Malta | 35,000 EUR (one figure) | one figure, no range | 1 |
| jurisdiction Slovenia | 60,000 EUR (one figure) | one figure, no range | 1 |
| goods or services services | 37,500 EUR (one figure) | one figure, no range | 1 |
| entry and exit exit | 93,500 EUR (one figure) | one figure, no range | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (20)
- European Commission - VAT special schemes, read 2026-11-07:
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.
- BOFiP (France) - BOI-TVA-DECLA-40-10-10, franchise en base, champ d'application et limites, read 2026-11-07:
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.
- GOV.UK - Register for VAT: when to register, read 2026-11-07:
your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)
- European Commission SME scheme - France national rules, read 2026-11-07:
A threshold of 85 000€ for supplies of goods, sales for onsite consumption and accommodation rental and 37 500€ for supplies of services.
- European Commission SME scheme - Ireland national rules, read 2026-11-07:
€85,000 for persons supplying goods.
- European Commission SME scheme - Italy national rules, read 2026-11-07:
In Italy, the national annual threshold is 85.000 euro.
- BOFiP (France) - BOI-TVA-DECLA-40-10-10, franchise en base, champ d'application et limites, read 2026-11-07:
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
- European Commission SME scheme - Croatia national rules, read 2026-11-07:
The annual threshold in Croatia is 60.000 Euro.
- European Commission SME scheme - Slovenia national rules, read 2026-11-07:
The annual threshold in Slovenia is 60.000 Euro.
- USP.gv.at (Austria) - Kleinunternehmen, Regelung seit 1. Janner 2025, read 2026-11-07:
Die Kleinunternehmergrenze in Höhe von 55.000 Euro (bis 31.
- European Commission SME scheme - Latvia national rules, read 2026-11-07:
Latvian national annual threshold is 50 000 EUR.
- European Commission SME scheme - Luxembourg national rules, read 2026-11-07:
The national annual threshold in Luxembourg is 50 000 EUR.
- European Commission SME scheme - Lithuania national rules, read 2026-11-07:
The national annual threshold in Lithuania is 45 000 EUR.
- Estonian Tax and Customs Board - Registration as a VAT payer, read 2026-11-07:
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.
- European Commission SME scheme - Estonia national rules, read 2026-11-07:
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.
- BOFiP (France) - BOI-TVA-DECLA-40-10-10, franchise en base, champ d'application et limites, read 2026-11-07:
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
- European Commission SME scheme - Malta national rules, read 2026-11-07:
The national annual threshold in Malta is €35,000.
- Gesetze im Internet (Germany) - Paragraph 19 UStG, Kleinunternehmer, read 2026-11-07:
(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.
- European Commission SME scheme - Finland national rules, read 2026-11-07:
The national threshold EUR 20 000 must not be exceeded during previous or current calendar year.
- European Commission SME scheme - Greece national rules, read 2026-11-07:
The annual threshold in Greece is 10.000 Euro.
Read in full, publishes no figure
29 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- European Commission SME scheme - Austria national rules, read 2026-11-07: every candidate on the page was refused
- European Commission SME scheme - Cyprus national rules, read 2026-11-07: every candidate on the page was refused
- European Commission SME scheme - Denmark national rules, read 2026-11-07: read in full and no accepted figure on the page
- European Commission SME scheme - Germany national rules, read 2026-11-07: every candidate on the page was refused
- European Commission SME scheme - Hungary national rules, read 2026-11-07: every candidate on the page was refused
- European Commission SME scheme - Romania national rules, read 2026-11-07: every candidate on the page was refused
- European Commission SME scheme - Belgium national rules, read 2026-11-07: read in full and no accepted figure on the page
- European Commission SME scheme - Bulgaria national rules, read 2026-11-07: read in full and no accepted figure on the page
- European Commission SME scheme - Czechia national rules, read 2026-11-07: read in full and no accepted figure on the page
- European Commission SME scheme - Netherlands national rules, read 2026-11-07: read in full and no accepted figure on the page
- European Commission SME scheme - Poland national rules, read 2026-11-07: every candidate on the page was refused
- European Commission SME scheme - Portugal national rules, read 2026-11-07: read in full and no accepted figure on the page
- European Commission SME scheme - Slovakia national rules, read 2026-11-07: read in full and no accepted figure on the page
- European Commission SME scheme - Spain national rules, read 2026-11-07: read in full and no accepted figure on the page
- European Commission SME scheme - Sweden national rules, read 2026-11-07: read in full and no accepted figure on the page
- SPF Finances (Belgium) - Regime de la franchise de taxe pour les petites entreprises, read 2026-10-24: every candidate on the page was refused
- Belastingdienst (Netherlands) - Voorwaarden voor deelname aan de KOR, read 2026-09-12: read in full and no accepted figure on the page
- Agenzia delle Entrate (Italy) - Regime forfetario, read 2026-11-07: every candidate on the page was refused
- Skatteverket (Sweden) - In certain cases you do not need to register for VAT, read 2026-10-24: every candidate on the page was refused
- podatki.gov.pl (Poland) - Zwolnienie podmiotowe od podatku VAT, read 2026-10-17: read in full and no accepted figure on the page
- Service-Public Entreprendre (France) - Franchise en base de TVA, read 2026-10-12: read in full and no accepted figure on the page
- Revenue (Ireland) - Who should register for VAT?, read 2026-10-24: read in full and no accepted figure on the page
- Vero (Finland) - Value added tax, read 2026-10-10: read in full and no accepted figure on the page
- Skat (Denmark) - Moms, read 2026-10-10: read in full and no accepted figure on the page
- Agencia Tributaria (Spain) - Modelo 036, declaracion censal de alta, read 2026-11-07: read in full and no accepted figure on the page
- Your Europe - VAT exemptions for SMEs in cross-border and domestic sales, read 2026-09-12: every candidate on the page was refused
- European Commission - VAT rates and the OSS EUR 10,000 threshold, read 2026-09-19: read in full and no accepted figure on the page
- Taxes in Europe Database v5 (TEDB), read 2026-09-12: every candidate on the page was refused
- European Commission - country-specific information on VAT, read 2026-09-19: read in full and no accepted figure on the page
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.
105 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (47)
- European Commission SME scheme - Austria national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Croatia national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Cyprus national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Denmark national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Estonia national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Finland national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - France national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Germany national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Greece national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Hungary national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Ireland national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Italy national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Latvia national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Lithuania national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Luxembourg national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Malta national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Romania national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Slovenia national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Belgium national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Bulgaria national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Czechia national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Netherlands national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Poland national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Portugal national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Slovakia national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Spain national rules(the publisher's own terms; quoted for reporting and comment)
- European Commission SME scheme - Sweden national rules(the publisher's own terms; quoted for reporting and comment)
- GOV.UK - Register for VAT: when to register(the publisher's own terms; quoted for reporting and comment)
- USP.gv.at (Austria) - Kleinunternehmen, Regelung seit 1. Janner 2025(the publisher's own terms; quoted for reporting and comment)
- Gesetze im Internet (Germany) - Paragraph 19 UStG, Kleinunternehmer(the publisher's own terms; quoted for reporting and comment)
- SPF Finances (Belgium) - Regime de la franchise de taxe pour les petites entreprises(the publisher's own terms; quoted for reporting and comment)
- Belastingdienst (Netherlands) - Voorwaarden voor deelname aan de KOR(the publisher's own terms; quoted for reporting and comment)
- Agenzia delle Entrate (Italy) - Regime forfetario(the publisher's own terms; quoted for reporting and comment)
- Estonian Tax and Customs Board - Registration as a VAT payer(the publisher's own terms; quoted for reporting and comment)
- Skatteverket (Sweden) - In certain cases you do not need to register for VAT(the publisher's own terms; quoted for reporting and comment)
- podatki.gov.pl (Poland) - Zwolnienie podmiotowe od podatku VAT(the publisher's own terms; quoted for reporting and comment)
- Service-Public Entreprendre (France) - Franchise en base de TVA(the publisher's own terms; quoted for reporting and comment)
- BOFiP (France) - BOI-TVA-DECLA-40-10-10, franchise en base, champ d'application et limites(the publisher's own terms; quoted for reporting and comment)
- Revenue (Ireland) - Who should register for VAT?(the publisher's own terms; quoted for reporting and comment)
- Vero (Finland) - Value added tax(the publisher's own terms; quoted for reporting and comment)
- Skat (Denmark) - Moms(the publisher's own terms; quoted for reporting and comment)
- Agencia Tributaria (Spain) - Modelo 036, declaracion censal de alta(the publisher's own terms; quoted for reporting and comment)
- Your Europe - VAT exemptions for SMEs in cross-border and domestic sales(the publisher's own terms; quoted for reporting and comment)
- European Commission - VAT special schemes(the publisher's own terms; quoted for reporting and comment)
- European Commission - VAT rates and the OSS EUR 10,000 threshold(the publisher's own terms; quoted for reporting and comment)
- Taxes in Europe Database v5 (TEDB)(the publisher's own terms; quoted for reporting and comment)
- European Commission - country-specific information on VAT(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "maltavatregistration.com EU VAT Registration Thresholds", updated 2026-11-08, https://maltavatregistration.com/datasets/eu-vat-registration-thresholds/.
Download the CSV (20 rows, computed 2026-11-08)
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Questions this data answers
At what turnover does VAT registration stop being optional - in Malta, and in every other member state a Maltese business sells into?
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.
Where do the figures in the EU VAT Registration Thresholds come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 47 named sources were read and 18 publish a figure; the 29 that publish none are recorded as not published, never estimated.