FREQUENTLY ASKED QUESTIONS/What are the distance selling thresholds in Europe?/

What are the distance selling thresholds in Europe?

The distance selling regulation determines the place of taxation of the transaction according to the turnover threshold of the distance sales made.

For instance, if the amount of distance sales made by the French company subject to VAT does not exceed the threshold set in the State of destination, the transaction is subject to French VAT. Otherwise, the transaction is taxable in the destination country and requires the French company to identify itself for VAT and file VAT returns in that country.

Here is a board with the different turnover threshholds set in each European country:

Austria € 35,000
Belgium € 35,000
Bulgaria BGN 70,000
Croatia HRK 270,000
Cyprus € 35,000
Czech Republic CZK 1,140,000
Denmark DKK 280,000
Estonia € 35,000
Finland € 35,000
France € 35,000
Germany € 100,000
Greece € 35,000
Hungary HUF 8,800,000
Ireland € 35,000
Italy € 35,000
Latvia € 35,000
Lithuania € 35,000
Luxembourg € 100,000
Malta € 35,000
Netherlands € 100,000
Norway N/A
Poland PLN 160,000
Portugal € 35,000
Romania RON 118,000
Slovakia € 35,000
Slovenia € 35,000
Spain € 35,000
Sweden SEK 320,000
Switzerland N/A
United Kingdom £70,000

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