Included in 12 April 2025 proposed amendments to the KSeF e-invoicing regime was news that the annual sales threshold for compulsory VAT registration is to rise. It will increase from the current PLN 200,000 to PLN 240,000 (approx €56,000). The likely implementation date will be 1 January 2026.
Read more in our Polish VAT guide.
Following the 2025 EU SME VAT registration changes, member states may raise their VAT registration threshold to a maximum of €85,000.
EU VAT registration thresholds vary by country and apply mainly to domestic businesses (see table below). Each EU member state sets its own annual turnover threshold, below which businesses are not required to register for VAT. For example, thresholds range from €10,000 to €100,000. Non-resident businesses generally must register from the first sale. Special schemes like the One-Stop Shop (OSS) simplify compliance for cross-border B2C services and goods within the EU.
2025 EU VAT registration & Intrastat reporting threshold
Country
VAT Registration thresholds
Intrastat thresholds
Resident
Non-resident
Arrivals
Dispatches
Arrivals Statistical
Dispatches Statistical
€100,000
€100,000 EU residents only
€10,000
€10,000 EU sellers only
–
–
–
–
€55,000
Nil
€1,100,000
€1,100,000
€12m
€12m
Belgium
€25,000
Nil
€1,500,000
€1,000,000
€25m
€25m
BGN 100,000
Nil
BGN 1.7m
BGN 2.2m
€17m
€36.1m
€60,000
Nil
€450,000
€300,000
€450,000
€300,000
€15,600
Nil
€350,000
€75,000
€2.7m
€5.8m
CZK 2m
Nil
CZK 15m
CZK 15m
CZK 30m
CZK 30m
DKK 50,000
Nil
DKK 22m
DKK 11m
DKK 22m
DKK 11m
€40,000
Nil
Withdrawn
€350,000
Withdrawn
€350,000
€20,000
Nil
€800,000
€800,000
€800,000
€800,000
Goods €85,000 Services €37,500
Nil
Discretionary
Discretionary
Discretionary
Discretionary
€25k prior yr & €100k this yr
Nil
€3m
€1m
€49m
€52m
Greece
Nil
Nil
€150,000
€90,000
€150,000
€90,000
HUF 12m
Nil
HUF 270m
HUF 150m
HUF 5.5bn
HUF 15bn
Goods €85,000 Services €42,500
Nil
€750,000
€750,000
€5m
€34m
€85,000
Nil
See country guide
See country guide
See country guide
See country guide
€50,000
Nil
€350,000
€200,000
€5m
€7m
€45,000
Nil
€570,000
€400,000
€7m
€10m
€50,000
Nil
€250,000
€200,000
€4m
€8m
Goods €35,000 Other €30,000
Nil
€700
€700
€700
€700
€20,000
Nil
Discretionary
Discretionary
Discretionary
Discretionary
PLN 200,000
Nil
PLN 6.0m
PLN 2.8m
PLN 105m
PLN 158m
Nil
Nil
€650,000
€600,000
€6.5m
€6.5m
RON 300,000
Nil
RON 1m
RON 1m
RON 10m
RON 20m
€62,500
Nil
€1m
€1m
€1m
€1m
€60,000
Nil
€240,000
€270,000
€4m
€9m
Spain
Nil
Nil
€400,000
€400,000
€400,000
€400,000
SEK 120,000
Nil
SEK 15m
SEK 4.5m
SEK 15m
SEK 4.5m
Non-EU
BAM 100,000
Nil
n/a
n/a
n/a
n/a
Iceland
ISK 2m
Nil
n/a
n/a
n/a
n/a
€35,000
Nil
n/a
n/a
n/a
n/a
Norway
NOK 50,000
Nil
n/a
n/a
n/a
n/a
Russia
RUB 8m (on application)
Nil
n/a
n/a
n/a
n/a
Switzerland
CHF 100,000
CHF 100,000 global income
n/a
n/a
n/a
n/a
Turkey
Nil
Nil
n/a
n/a
n/a
n/a
UK (Intrastat Northern Ire only)
£90,000 (Apr 2024)
Nil
£500,000
£250,000
£24m
£24m