Distance Selling Thresholds

E-commerce businesses must become VAT registered, charge local VAT and file the relevant declarations once the distance selling thresholds have been exceeded in a particular EU country.

Country Threshold Currency
Austria 35,000.00 EUR
Belgium 35,000.00 EUR
Bulgaria 70,000.00 BGN
Croatia 270,000.00 HRK
Cyprus 35,000.00 EUR
Czech Republic 1,140,000.00 CZK
Denmark 2800,000.00 DKK
Estonia 35,000.00 EUR
Finland 35,000.00 EUR
France 100,000.00 EUR
Germany 100,000.00 EUR
Greece 35,000.00 EUR
Hungary 8,800,000.00 HUF
Ireland 35,000.00 EUR
Italy 35,000.00 EUR
Latvia 35,000.00 EUR
Lithuania 35,000.00 EUR
Luxembourg 100,000.00 EUR
Malta 35,000.00 EUR
Netherlands 100,000.00 EUR
Poland 160,000.00 PLN
Portugal 35,000.00 EUR
Romania 118,000.00 RON
Slovak Republic 35,000.00 EUR
Slovenia 35,000.00 EUR
Spain 35,000.00 EUR
Sweden 320,000.00 SEK
United Kingdom 70,000.00 GBP

This information is correct at the time of publishing (January 2017) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.

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