2025: Increase in annual sales threshold from €35,000 to €55,000
The Ministry of Finance has confirmed a rise in the Austrian VAT registration threshold from 1 January 2025. The annual sales threshold for compulsory Value Added Tax registration rose from €35,000 to €55,000.
Following a May consultation, the 2024 Tax Amendment Act has been gazetted and entered into effect on 20 July 2024 which includes the rise.
The rise follows many other countries’ increases including Italy and Sweden. It reflects the recent spike in inflation, putting many micro businesses into the VAT net. Read more in our Austrian VAT guide.
From 2025, a new EU small company scheme VAT thresholds comes into place, and this was included within the Austrian Act.
2025 EU VAT registration & Intrastat reporting threshold
| Country | VAT Registration thresholds | Intrastat thresholds | |||||
| Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
| EU SME Scheme | €100,000 | €100,000 EU residents only | |||||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
| Austria | €55,000 | Nil | €1,100,000 | €1,100,000 | €12m | €12m | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
| Bulgaria | BGN 100,000 | Nil | BGN 1.7m | BGN 2.2m | €17m | €36.1m | |
| Croatia | €60,000 | Nil | €450,000 | €300,000 | €450,000 | €300,000 | |
| Cyprus | €15,600 | Nil | €350,000 | €75,000 | €2.7m | €5.8m | |
| Czechia | CZK 2m | Nil | CZK 15m | CZK 15m | CZK 30m | CZK 30m | |
| Denmark | DKK 50,000 | Nil | DKK 22m | DKK 11m | DKK 22m | DKK 11m | |
| Estonia | €40,000 | Nil | Withdrawn | €350,000 | Withdrawn | €350,000 | |
| Finland | €20,000 | Nil | €800,000 | €800,000 | €800,000 | €800,000 | |
| France | Goods €85,000 Services €37,500 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Germany | €25k prior yr & €100k this yr | Nil | €800,000 | €500,000 | €49m | €51m | |
| Greece | Nil | Nil | €200,000 | €90,000 | €200,000 | €90,000 | |
| Hungary | HUF 12m | Nil | HUF 270m | HUF 150m | HUF 5.5bn | HUF 15bn | |
| Ireland | Goods €85,000 Services €42,500 | Nil | €750,000 | €750,000 | €5m | €34m | |
| Italy | €85,000 | Nil | See country guide | See country guide | See country guide | See country guide | |
| Latvia | €50,000 | Nil | €350,000 | €200,000 | €5m | €7m | |
| Lithuania | €55,000 | Nil | €570,000 | €400,000 | €7m | €10m | |
| Luxembourg | €50,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
| Netherlands | €20,000 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Poland | PLN 200,000 | Nil | PLN 6.0m | PLN 2.8m | PLN 105m | PLN 158m | |
| Portugal | Nil | Nil | €600,000 | €600,000 | €6.5m | €6.5m | |
| Romania | RON 300,000 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
| Slovakia | €62,500 | Nil | €1m | €1m | €1m | €1m | |
| Slovenia | €60,000 | Nil | €240,000 | €270,000 | €4m | €9m | |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
| Sweden | SEK 120,000 | Nil | SEK 15m | SEK 4.5m | SEK 15m | SEK 4.5m | |
| Non-EU | |||||||
| Bosnia | BAM 100,000 | Nil | n/a | n/a | n/a | n/a | |
| Iceland | ISK 2m | Nil | n/a | n/a | n/a | n/a | |
| Montenegro | €35,000 | Nil | n/a | n/a | n/a | n/a | |
| Norway | NOK 50,000 | Nil | n/a | n/a | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | n/a | n/a | |
| UK (Intrastat Northern Ire only) | £90,000 (Apr 2024) | Nil | £500,000 | £250,000 | £24m | £24m | |
