• Contact
  • Accountants: +44 (0) 1753 551111
  • Solicitors: +44 (0) 20 7067 4300

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.

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