Finanzämter in Deutschland

In local currency

Austria €35,000
Belgium €35,000
Bulgaria 70,000 BGN
Cyprus €35,000
Czech Republic 1,140,000 CZK
Denmark 280,000 DKK
Estonia €35,000
Finland €35,000
France €100,000
Germany €100,000
Greece €35,000
Hungary HUF 8,800,000
Ireland €35,000
Italy €35,000 (€27,889 prior to 2010)
Latvia 24,000 LVL
Lithuania 125,000 LTL
Luxembourg €100,000
Malta €35,000
Netherlands €100,000
Poland 160,000 PLN
Portugal €35,000
Romania RON 118,000
Slovak Republic €35,000
Slovenia €35,000
Spain €35,000
Sweden 320,000 SEK
United Kingdom GBP 70,000

According to Article 34 of Directive 2006/112/EC.



Distance selling means that a supplier sells goods to private individuals or customers established in another Member State of EU who do not apply VAT to their intra-Community acquisitions of goods. The supplier takes care of the transport of the goods to the customers. A typical example is mail order companies(E-Shops).

Even if the threshold is not exceeded, traders can still opt to identify for VAT in the Member State of the consumer and charge the VAT applicable in that country.