2018 Distance Sales Thresholds

If an e-commerce company sells and ships goods to private individuals in the European Union a special regime called distance selling applies. Initially a retailer applies the VAT rate of the member state from which the goods are shipped. Once the country of arrival’s annual threshold for distance selling has been reached the seller must register in that country and apply the local VAT rules and rate.

Member State Annual Threshold Currency
Austria 35,000 EUR
Belgium 35,000 EUR
Bulgaria 70,000 BGN
Croatia 270,000 HRK
Cyprus 35,000 EUR
Czech Republic 1,140,000 CZK
Denmark 280,000 DKK
Estonia 35,000 EUR
Finland 35,000 EUR
France 35,000 EUR
Germany 100,000 EUR
Great Britain 70,000 GBP
Greece 35,000 EUR
Hungary 8,800,000 HUF
Ireland 35,000 EUR
Italy 35,000 EUR
Latvia 35,000 EUR
Lithuania 35,000 EUR
Luxembourg 100,000 EUR
Malta 35,000 EUR
Netherlands 100,000 EUR
Poland 160,000 PLN
Portugal 35,000 EUR
Romania 118,000 RON
Slovakia 35,000 EUR
Slovenia 35,000 EUR
Spain 35,000 EUR
Sweden 320,000 SEK

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