EU Distance Selling Thresholds

What are they and have you crossed one?

What is Distance Selling?

The EU VAT distance selling rules are a set of EU VAT rules that affect anyone selling goods online to private consumers throughout the European Union.

These rules state that you charge local VAT until you exceed set thresholds in other EU countries.

Once a distance selling threshold is exceeded in any one calendar year, you will need a VAT registration in that EU country.

The EU Distance Selling Thresholds will no longer apply from 01 July 2021 due to VAT updates within the EU.

What are the EU Distance Selling Thresholds for VAT Registration?

CountryCurrencyPer Annum VAT ThresholdEuro Equivalent *
Austria EUR 35,000  
Belgium EUR 35,000  
Bulgaria BGN 70,000 35,800
Croatia HRK 270,000 35,712
Cyprus EUR 35,000  
Czech Republic CZK 1,140,000 44,194
Denmark DKK 280,000 37,653
Estonia EUR 35,000  
Finland EUR 35,000  
France EUR 35,000  
Germany EUR 100,000  
Greece EUR 35,000  
Hungary HUF 8,800,000 24,560
Ireland EUR 35,000  
Italy EUR 35,000  
Latvia EUR 35,000  
Lithuania EUR 35,000  
Luxembourg EUR 100,000  
Malta EUR 35,000  
Netherlands EUR 100,000  
Poland PLN 160,000 35,663
Portugal EUR 35,000  
Romania RON 118,000 24,202
Slovakia EUR 35,000  
Slovenia EUR 35,000  
Spain EUR 35,000  
Sweden SEK 320,000 31,672
United Kingdom GBP No longer part of the EU DST.

Have you crossed a DST?

We can check if you have reached a Distance Selling Threshold and assist you with staying VAT compliant as you expand your business. Contact us today and our supportive team will help you navigate the next part of your ecommerce journey!

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This information is correct at the time of publishing – 8th February 2021

*Exchange rate at time of publication.

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