VAT registration thresholds in Europe (2026): when must you register?

Why thresholds matter

Every country sets a level of turnover below which a small business does not have to register for VAT. Cross it, and you must charge VAT, file returns and follow invoicing rules. The thresholds vary widely.

Indicative 2026 thresholds

• •Romania: 395,000 RON.
• •United Kingdom: 90,000 GBP.
• •Hungary: HUF 20,000,000 (small-business exemption).
• •Denmark: 50,000 DKK.
• •Bulgaria: EUR 51,130 (euro adopted 1 January 2026).
• •Portugal: 15,000 EUR.
• •Netherlands: 20,000 EUR.
• •Germany: 25,000 EUR.
• •Italy: about 85,000 EUR.
• •France: about 85,000 EUR for goods, 37,500 EUR for services.
• •Spain: effectively no general threshold for many activities.

Selling across borders: OSS

If you sell goods or services to consumers in other EU countries, a single EU-wide threshold (around 10,000 EUR for cross-border distance sales) can bring you into scope. The One Stop Shop (OSS) lets you report and pay all of it through one portal.

B2B reverse charge

Business-to-business supplies between EU VAT-registered companies usually use the reverse charge, so the buyer accounts for the VAT. This is separate from the registration thresholds for local sales.

A practical checklist

• •Track your rolling 12-month turnover against your country's threshold.
• •Check whether your activity has a lower special threshold.
• •Register before you cross the line, not after.
• •If you sell cross-border, review OSS and the 10,000 EUR rule.