VAT on online sales

Overview of the VAT compliance rules applicable in each country where a distance seller operates.

Distance sellers must meet an increasing number of VAT obligations in countries where they are not physically present. The pan-European FBA program of Amazon complicates things further due to reporting requirements for deemed intra-Community transactions.

This table provides an overview of the VAT compliance rules applicable in each country where a distance seller operates.

  • Austria

  • Threshold
    35.000 €
  • Belgium

  • Threshold
    35,000 €
  • Bulgaria

  • Threshold
    70,000 BGN
  • Croatia

  • Threshold
    270,000 HRK
  • Cyprus

  • Threshold
    35,000 €
  • Czech Republic

  • Threshold
    1,140,000 CZK
  • Denmark

  • Threshold
    280,000 DKK
  • Estonia

  • Threshold
    35,000 €
  • Finland

  • Threshold
    35,000 €
  • France

  • Threshold
    35,000 €
  • Germany

  • Threshold
    100,000 €
  • Greece

  • Threshold
    35,000 €
  • Hungary

  • Threshold
    8,800,000 HUF
  • Ireland

  • Threshold
    35,000 €
  • Italy

  • Threshold
    35,000 €
  • Latvia

  • Threshold
    35,000 €
  • Lithuania

  • Threshold
    35,000 €
  • Luxembourg

  • Threshold
    100,000 €
  • Malta

  • Threshold
    35,000 €
  • Netherlands

  • Threshold
    100,000 €
  • Norway

  • Threshold
    N/A
  • Poland

  • Threshold
    160,000 PLN
  • Portugal

  • Threshold
    35,000 €
  • Romania

  • Threshold
    118,000 RON
  • Slovakia

  • Threshold
    35,000 €
  • Slovenia

  • Threshold
    35,000 €
  • Spain

  • Threshold
    35,000 €
  • Sweden

  • Threshold
    320,000 SEK
  • Switzerland

  • Threshold
    N/A
  • United Kingdom

  • Threshold
    70,000 £

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