Every company selling goods and services to European customers needs to collect VAT (value-added tax), even if their business is not established in Europe. As all European countries have different VAT rules and rates, staying compliant can be challenging. The European Commission has made an effort to simplify VAT collection and payment, but this has not entirely spared businesses of VAT complexities.

In the EU, the threshold to register and collect VAT depends on the country in which your business is based. The domestic registration thresholds apply only to domestic, or in-country business. Businesses based outside of Europe or selling cross-border within Europe have to register before their first sale.

Austria

Tax rate Standard tax rate of 20%
Thresholds for Non-resident 35,000€
Filing cycle Monthly filing
Filing date 15^thday of the second following month
Fiscal rep for non-EU countries Required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals 750,000€
Intrastat Threshold Dispatches 750,000€
VAT number format AT U123456789

Belgium

Tax rate Standard tax rate of 21%
Thresholds for Non-resident 35,000 €
Filing cycle Quarterly filing
Filing date Within the 20th days after the reporting period
Fiscal rep for non-EU countries Required (except UK businesses post-Brexit)
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals 800,000 €
Intrastat Threshold Dispatches 1,000,000 €
VAT number format BE 1234567890

Czech Republic

Tax rate Standard tax rate of 21%
Thresholds for Non-resident CZK 1,140,000
Filing cycle Monthly filing
Filing date Within the 25th days after the reporting period
Fiscal rep for non-EU countries Not required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals CZK 12,000,000
Intrastat Threshold Dispatches CZK 12,000,000
VAT number format CZ 123456789

Denmark

Tax rate Standard tax rate of 25%
Thresholds for Non-resident DKK 280,000
Filing cycle Monthly/Quarterly/ half yearly filing
Filing date Quarterly: Last day of the second following month, Monthly: 25th day of the following month
Fiscal rep for non-EU countries Required (except UK businesses post-Brexit)
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals DKK 6,900,000
Intrastat Threshold Dispatches DKK 5,200,000
VAT number format DK 12345678

French

Tax rate Standard tax rate of 20%
Thresholds for Non-resident 35,000€
Filing cycle Monthly filing
Filing date Between 15th to 24th days of the month following the reporting period
Fiscal rep for non-EU countries Required (except UK businesses post-Brexit)
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals 460,000€
Intrastat Threshold Dispatches 0€
VAT number format FR X1234567890

Germany

Tax rate Standard tax rate of 19%
Thresholds for Non-resident 100,000€
Filing cycle Monthly/Quarterly filing
Filing date Within the 10th days after the reporting period
Fiscal rep for non-EU countries Not required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals 800,000€
Intrastat Threshold Dispatches 500,000€
VAT number format DE 123456789

Hungary

Tax rate Standard tax rate of 27%
Thresholds for Non-resident HUF 8,800,000
Filing cycle Monthly/ Quarterly filing
Filing date Within the 20th days after the reporting period
Fiscal rep for non-EU countries Required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals HUF 170,000,000
Intrastat Threshold Dispatches HUF 100,000,000
VAT number format HU 12345678

Italy

Tax rate Standard tax rate of 22%
Thresholds for Non-resident 35,000€
Filing cycle Monthly/ Quarterly filing
Filing date Last day of second month
Fiscal rep for non-EU countries Required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals 200,000€ (goods), 100,000€ (services)
Intrastat Threshold Dispatches 0€
VAT number format IT 12345678901

Ireland

Tax rate Standard tax rate of 23%
Thresholds for Non-resident 35,000€
Filing cycle Quarterly filing
Filing date Within the 20th days after the reporting period
Fiscal rep for non-EU countries Not required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals 500,000€
Intrastat Threshold Dispatches 635,000€
VAT number format IE 1X23456X

Netherlands

Tax rate Standard tax rate of 21%
Thresholds for Non-resident 100,000€
Filing cycle Quarterly filing
Filing date Last working day of the second month following the reporting period
Fiscal rep for non-EU countries Not required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals 800,000€
Intrastat Threshold Dispatches 1,000,000€
VAT number format NL 123456789B01

Poland

Tax rate Standard tax rate of 23%
Thresholds for Non-resident PLN 160,000
Filing cycle Monthly filing
Filing date Within the 25th days after the reporting period
Fiscal rep for non-EU countries Required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals PLN 4,000,000
Intrastat Threshold Dispatches PLN 2,000,000
VAT number format PL 1234567890

Portugal

Tax rate Standard tax rate of 23%
Thresholds for Non-resident 35,000€
Filing cycle Quarterly filing
Filing date Within the 20th days after the reporting period
Fiscal rep for non-EU countries Required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals 350,000€
Intrastat Threshold Dispatches 250,000€

Romania

Tax rate Standard tax rate of 19%
Thresholds for Non-resident RON 118,000
Filing cycle Quarterly filing
Filing date Within the 20th days after the reporting period
Fiscal rep for non-EU countries Required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals RON 900,000
Intrastat Threshold Dispatches RON 900,000
VAT number format RO 123456789

Spain

Tax rate Standard tax rate of 21%
Thresholds for Non-resident 35,000€
Filing cycle Quarterly filing
Filing date Within the 20th days after the reporting period
Fiscal rep for non-EU countries Required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals 400,000€
Intrastat Threshold Dispatches 400,000€
VAT number format ES 12345678X

Sweden

Tax rate Standard tax rate of 25%
Thresholds for Non-resident SEK 320,000
Filing cycle Quarterly filing
Filing date Within the 12th days after the reporting period
Fiscal rep for non-EU countries Required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals SEK 9,000,000
Intrastat Threshold Dispatches SEK 4,500,000
VAT number format SE 123456789012

Turkey

Tax rate Standard tax rate of 18%
Thresholds for Non-resident No threshold
Filing cycle Quarterly filing
Filing date Within the 24th days after the reporting period
VAT number format TR 1234567890

Norway

Tax rate Standard tax rate of 25%
Thresholds for Non-resident NOK 50 000
Filing cycle Quarterly filing
Filing date Within the 20th days after the reporting period
VAT number format NO 123456789MVA

United Kingdom

Tax rate Standard tax rate of 20%
Thresholds for Non-resident GBP 70,000
Filing cycle Quarterly filing
Filing date Within the 1 month and 7th days after the reporting period
Fiscal rep for non-EU countries Not required
Fiscal rep for EU countries Not required
Intrastat Threshold Arrivals £1,500,000
Intrastat Threshold Dispatches £250,000
VAT number format GB 123456789

Canada

Tax rate 5% (GST) in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon. 13% (HST) in Ontario. 15% (HST) in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island.
Thresholds for Non-resident CAD 30,000
Filing cycle Quarterly filing
Filing date example Within the 1 month after the reporting period
VAT number format

Australian

Tax rate Standard tax rate of 10%
Thresholds for Non-resident AUS$ 75,000
Filing cycle Quarterly filing
Filing date Within the 28th days after the reporting period
VAT number format AU 123456789
Fiscal rep for non-resident countries Not required
Fiscal rep for resident countries Not required

New Zealand

Tax rate Standard tax rate of 15%
Thresholds for Non-resident NZD $60,000
Filing cycle Quarterly filing
Filing date Within the 28th days after the reporting period
VAT number format NZ 123456789
Fiscal rep for non-resident countries Not required
Fiscal rep for resident countries Not required

Saudi Arab

Tax rate Standard tax rate of 15%
Thresholds for Non-resident SAR 375,000
Filing cycle Quarterly filing
Filing date Within the 1 month after the reporting period
VAT number format TIN 1234567890

UAE

Tax rate Standard tax rate of 5%
Thresholds for Non-resident AED 375,000
Filing cycle Quarterly filing
Filing date Within the 28th days after the reporting period
VAT number format TRN 0123458790122

Singapore

Tax rate Standard tax rate of 7%
Thresholds for Non-resident SGD $100,000
Filing cycle Quarterly filing
Filing date Within the 1 month after the reporting period
VAT number format SG 123456789

VAT TOOLS