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Updated 06/12/2017

VAT exemptions

Some goods and services such as education, healthcare and financial services may be exempt from VAT.

These sales are exempt from VAT, without the 'right to deduct'. This means you may not deduct the VAT you have paid on purchases related to such sales.

Registering a business for VAT

Normally, when making sales in the course of business you need to register your business for VAT. When you register your business for VAT you will be issued with a VAT identification number.

But, in the following cases registration is not necessary.

VAT exempt sales

If you make sales of goods or services that are considered exempt from VAT you do not always have to register your business for VAT.

Special schemes

In most EU countries you can apply for a special scheme to help small businesses such as start-ups. If your company makes taxable supplies of goods or services below a certain annual limit, it may be exempt from VAT. This means you will not pay VAT to the tax administration but you will then not be able to deduct the input VAT or to indicate VAT on invoices. You may — if you choose —voluntarily opt for the normal VAT arrangements, in which case you must pay VAT and, consequently, can deduct the input VAT.

Be aware that these limits or thresholds vary from country to country and special conditions may apply.

VAT THRESHOLDS - per country

(Table last updated April 2017)

Member State Country code Threshold for application of the special scheme for acquisitions by taxable persons not entitled to deduct input tax and by non-taxable legal persons Threshold for application of the special scheme for distance selling Excemption for small enterprises
    National currency Euro equivalent* National currency Euro equivalent* National currency Euro equivalent*
Austria AT EUR 11 000   EUR 35 000  

EUR

30 000

 
Belgium BE EUR 11 200   EUR 35 000   EUR 25 000  
Bulgaria BG BGN 20 000 EUR 10 226 BGN 70 000 EUR 35 791 BGN 50 000 EUR 25 565
Cyprus CY EUR 10 251.61   EUR 35 000   EUR 15 600  
Czech Republic CZ CZK 326 000 EUR 12 064 CZK 1 140 000 EUR 42 189 CZK 1 000 000 EUR 37 008
Germany DE EUR 12 500   EUR 100 000   EUR 17 500  
Denmark DK DKK 80 000 EUR 10 762 DKK 280 000 EUR 37 668 DKK 50 000 EUR 6 726
Estonia EE EUR 10 000   EUR 35 000   EUR 16 000  
Greece EL EUR 10 000   EUR 35 000   EUR 10 000  
Spain ES EUR 10 000   EUR 35 000   None None
Finland FI EUR 10 000   EUR 35 000   EUR 10 000  
France FR EUR 10 000   EUR 35 000   EUR 82 800 or EUR 42 900 or EUR 33 100  
Croatia HR HRK 77 000 EUR 10 332 HRK 270 000 EUR 36 231 HRK 230 000 EUR 30 864
Hungary HU   EUR 10 000   EUR 35 000 HUF 8 000 000 EUR 26 067
Ireland IE EUR 41 000   EUR 35 000   EUR 75 000 OR EUR 37 500  
Italy IT EUR 10 000   EUR 35 000   EUR 25 000 or EUR 30 000 or EUR 40 000 or EUR 50 000  
Lithuania LT EUR 14 000   EUR 35 000   EUR 45 000  
Luxembourg LU EUR 10 000   EUR 100 000   EUR 30 000  
Latvia LV EUR 10 000   EUR 35 000   EUR 50 000  
Malta MT EUR 10 000   EUR 35 000   EUR 35 000 or EUR 24 000 or EUR 14 000  
Netherlands NL EUR 10 000   EUR 100 000   None None
Poland PL PLN 50 000 EUR 11 610 PLN 160 000 EUR 37 154 PLN 200 000 EUR 46 442
Portugal PT EUR 10 000   EUR 35 000   EUR 10 000 or EUR 12 500  
Romania RO RON 34 000 EUR 7 530 RON 118 000 EUR 26 135 RON 220 000 EUR 48 725
Sweden SE SEK 90 000 EUR 9 505 SEK 320 000 EUR 33 794 SEK 30 000 EUR 3 168
Slovakia SK EUR 13 941.45   EUR 35 000   EUR 49 790  
Slovenia SI EUR 10 000   EUR 35 000   EUR 50 000  
United Kingdom UK GBP 83 000 EUR 97 808 GBP 70 000 EUR 82 489 GBP 83 000 EUR 97 808
*Euro foreign exchange reference rates as published by the European Central Bank for 21st February 2017 (except Romania where the thresholds expressed in RON are based on the EUR values for special schemes at the exchange rate on the date of accession, i.e. 1.1.2007)

In some countries, there is no special scheme limit and businesses must register as soon as they make any taxable sales. The limit applies only to businesses established in that country and not to businesses based abroad.

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