|
Member State
|
“VAT free” value of goods & services received under reverse charge
|
Distance selling limits
|
Exemption for small enterprises
|
| |
|
|
|
National currency
|
Euro equivalent
|
National currency
|
Euro equivalent
|
National currency
|
Euro equivalent
|
VAT Standard rate |
|
Austria
|
€11.000
|
-
|
€35.000
|
-
|
€30.000
|
-
|
20% |
|
Belgium
|
€11.200
|
-
|
€35.000
|
-
|
€30.000
|
-
|
21% |
|
Bulgaria
|
20.000BGN
|
€10.226
|
70.000BGN
|
€35.791
|
50.000BGN
|
€25.565
|
20% |
|
Croatia
|
77.000 HRK
|
€10.332
|
270.000 HRK
|
€36.231
|
230.000HRK
|
€30.864
|
25% |
|
Cyprus
|
€10.251
|
-
|
€35.000
|
-
|
€15.600
|
-
|
19% |
|
Czech Republic
|
326.000CZK
|
€12.064
|
1.140.000CZK
|
€42.189
|
1.000.000CZK
|
€37.008
|
21% |
|
Denmark
|
80.000DKK
|
€10.762
|
280.000DKK
|
€37.668
|
50.000DKK
|
€6.726
|
25% |
|
Estonia
|
€10.000
|
-
|
€35.000
|
-
|
€16.000
|
-
|
20% |
|
Finland
|
€10.000
|
-
|
€35.000
|
-
|
€10.00
|
-
|
24% |
|
France
|
€10.000
|
-
|
€35.000
|
-
|
€82.800 or €42.900 or €33.100
|
-
|
20% |
|
Germany
|
€12.500
|
-
|
€100.000
|
-
|
€17.500
|
-
|
19% |
|
Greece
|
€10.000
|
-
|
€35.000
|
-
|
€10.000
|
-
|
24% |
|
Hungary
|
€10.000
|
-
|
€35.000
|
-
|
8.000.000 HUF
|
€26.067
|
27% |
|
Ireland
|
€41.000
|
-
|
€35.000
|
-
|
€75.000 or €37.500
|
-
|
23% |
|
Italy
|
€10.000
|
-
|
€35.000
|
-
|
€25.000 or €30.000 or
€40.000 or €45.000 or €50.000
|
-
|
22% |
|
Latvia
|
€10.000
|
-
|
€35.000
|
-
|
€50.000
|
-
|
21% |
|
Lithuania
|
€14.000
|
-
|
€35.000
|
-
|
€45.000
|
-
|
21% |
|
Luxembourg
|
€10.000
|
-
|
€100.000
|
-
|
€30.000
|
-
|
17% |
|
Malta
|
€10.000
|
-
|
€35.000
|
-
|
€35.000, €24,000 or €14,000
|
-
|
18% |
|
Netherlands
|
€10.000
|
-
|
€100.000
|
-
|
None
|
-
|
21% |
|
Poland
|
50.000PLN
|
€11.610
|
160.000PLN
|
€37.154
|
150.000PLN
|
€46.442
|
23% |
|
Portugal
|
€10.000
|
-
|
€35.000
|
-
|
€10.000 or €12.500
|
-
|
23% |
|
Romania
|
34.000RON
|
€7.530
|
118.000RON
|
€26.135
|
220.000 RON
|
€48.725
|
19% |
|
Slovakia
|
€13.941.45
|
-
|
€35.000
|
-
|
€49.790
|
-
|
20% |
|
Slovenia
|
€10.000
|
-
|
€35.000
|
-
|
€50.000
|
-
|
22% |
|
Spain
|
€10.000
|
-
|
€35.000
|
-
|
None
|
-
|
21% |
|
Sweden
|
90.000 SEK
|
€9.505
|
320.000SEK
|
€33.794
|
€30.000
|
€3.168
|
25% |
If you buy goods and services from a supplier in another EU country they can provide these to you VAT free if you are a business under the reverse charge system. If you are not VAT registered you may need to register and account for VAT on such goods and services if the value exceeds these limits.
When you sell goods directly to consumers in another EU state you charge your home country’s VAT until you exceed these limits.
These thresholds do not apply to enterprises already trading or registered in another member state.
Euro foreign exchange reference rates as published by the European Central Bank for 21 February 2017.
The national currency in Hungary is HUF, however the VAT law specifically provides for an amount in € for this threshold.
