DISTANCE SELLING THRESHOLDS EU
Since July 2021 the new eCommerce VAT rules took place in the EU where all individual country based distance selling thresholds have been replaced and only one threshold is now in place of €10.000 which takes into consideration all sales within the EU territory excluding the seller’s country of establishment. The thresholds mentioned below were in place before July 2021.
Click here to read more about the new EU VAT rules.
One of the conditions to be VAT registered was selling over the Distance Selling Thresholds in a calendar year. Every EU country used to have its own threshold which is presented in the table below.
EU VAT RATES & DISTANCE SELLING THRESHOLDS
Below you will find the VAT rates and distance selling thresholds in all the EU countries before July 2021
|
Country
|
Code
|
Standard VAT Rate
|
Reduced VAT Rate
|
Distance Selling Threshold
|
European Commission information |
|
Austria
|
AT
|
20%
|
10/13%
|
€ 35,000
|
+ info |
|
Belgium
|
BE
|
21%
|
6/12%
|
€ 35,000
|
+ info |
|
Bulgaria
|
BG
|
20%
|
9%
|
BGN 70,000
|
+ info |
|
Cyprus
|
CY
|
19%
|
5/9%
|
€ 35,000
|
+ info |
|
Czech Republic
|
CZ
|
21%
|
10/15%
|
CZK 1,140,000
|
+ info |
|
Germany
|
DE
|
19%
|
7%
|
€ 100,000
|
+ info |
|
Denmark
|
DK
|
25%
|
N/A
|
DKK 280,000
|
+ info |
|
Estonia
|
EE
|
20%
|
9%
|
€ 35,000
|
+ info |
|
Greece
|
EL
|
24%
|
6/13%
|
€ 35,000
|
+ info |
|
Spain
|
ES
|
21%
|
4/10%
|
€ 35,000
|
+ info |
|
Finland
|
FI
|
24%
|
10/14%
|
€ 35,000
|
+ info |
|
France
|
FR
|
20%
|
2.1/5.5/10%
|
€ 35,000
|
+ info |
|
Croatia
|
HR
|
25%
|
5/13%
|
€ 35,000
|
+ info |
|
Hungary
|
HU
|
27%
|
5/18%
|
HUF 8,800,000
|
+ info |
|
Ireland
|
IE
|
23%
|
4.8/9 / 13.5%
|
€ 35,000
|
+ info |
|
Italy
|
IT
|
22%
|
4/5 / 10%
|
€ 35,000
|
+ info |
|
Lithuania
|
LT
|
21%
|
5 / 9%
|
€ 35,000
|
+ info |
|
Luxembourg
|
LU
|
17%
|
3/8 / 14%
|
€ 100,000
|
+ info |
|
Latvia
|
LV
|
21%
|
12%
|
€ 35,000
|
+ info |
|
Malta
|
MT
|
18%
|
5/7%
|
€ 35,000
|
+ info |
|
Netherlands
|
NL
|
21%
|
9%
|
€ 100,000
|
+ info |
|
Poland
|
PL
|
23%
|
5/8%
|
PLN 160,000
|
+ info |
|
Portugal
|
PT
|
23%
|
6/13%
|
€ 35,000
|
+ info |
|
Romania
|
RO
|
19%
|
5/9%
|
RON 118,000
|
+ info |
|
Sweden
|
SE
|
25%
|
6/12%
|
SEK 320,000
|
+ info |
|
Slovenia
|
SI
|
22%
|
9,50%
|
€ 35,000
|
+ info |
|
Slovakia
|
SK
|
20%
|
10%
|
€ 35,000
|
+ info |
|
United Kingdom
|
UK
|
20%
|
0/5%
|
GBP 70,000
|
+ info |