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Distance Selling EU VAT Thresholds

Distance selling is when a non-resident company sells goods to EU consumers via the internet so for any e-commerce businesses, it’s important to understand the distance selling EU VAT threshholds. It’s one of the most common situations that result in needing a Foreign EU VAT registration.

Why is a VAT registration required for distance selling?

Because VAT is levied on the final consumer, local VAT authorities look to distance selling transactions as an avenue to earn revenue for their country. Therefore, they will expect businesses to VAT register, charge and collect their local VAT. Read more about the VAT registration process for distance sellers in our e-commerce registration section.  

VAT on Electronic/Digital services 

It’s important to establish the difference between distance selling and electronic/digital services. One of the biggest differences in the context of thresholds is that there are no VAT thresholds for electronic or digital services to consumers under the VAT MOSS rules.

What is the annual distance selling EU VAT Thresholds?

If a company exceeds the below annual distance selling EU VAT thresholds, they will need to apply for a European VAT number and register for VAT. If a company sells goods that are below these thresholds, there is no need to register for VAT.   

 

Country Distance Selling Threshold
Austria

AT

€35,000
Belgium

BE

€ 35,000
Bulgaria

BG

BGN 70,000
Cyprus

CY

€ 35,000
Czech Republic

CZ

CZK 1,140,000
Germany

DE

€ 100,000
Denmark

DK

DKK 280,000
Estonia

EE

€ 35,000
Greece

EL

€ 35,000
Spain

ES

€ 35,000
Finland

FI

€ 35,000
France

FR

€ 35,000
Croatia

HR

€ 35,000
Hungary

HU

HUF 8,800,000
Ireland

IE

€ 35,000
Italy

IT

€ 35,000
Lithuania

LT

€ 35,000
Luxembourg

LU

€ 100,000
Latvia

LV

€ 35,000
Malta

MT

€ 35,000
Netherlands

NL

€ 100,000
Poland

PL

PLN 160,000
Portugal

PT

€ 35,000
Romania

RO

RON 118,000
Sweden

SE

SEK 320,000
Slovenia

SI

€ 35,000
Slovakia / Slovak Republic

SK

€ 35,000
United Kingdom

UK

GBP 70,000

If you would like to view these thresholds within together with VAT rates, VAT number format, Intrastat threshold, you can view this comprehensive table

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