Greece VAT registration threshold rise

Proposal to increase to €15,000 SME VAT registration threshold

The Greek tax authorities are reported to be considering a rise in the VAT registration threshold for businesses qualifying for the Small and Medium Sized Enterprises (SME) scheme. The change would be from the current €10,000 to €15,000 annual sales to raise thousands of micro businesses out of the VAT net.

Generally, there is no VAT registration threshold for domestic businesses in Greece. They must register on incorporation prior to the first taxable sale.

You can read more on our Greek VAT guide page.

The pan-EU SME VAT registration rules were updated from 1 January.

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 €85,000 max €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CZK 2m Nil CZK 15m CZK 15m CZK 30m CZK 30m Denmark DKK 50,000 Nil DKK 22m DKK 11m DKK 22m DKK 11m Estonia €40,000 Nil Withdrawn €350,000 Withdrawn €350,000 Finland €20,000 Nil €800,000 €800,000 €800,000 €800,000 France Goods €85,000 Services €37,500 Nil Discretionary Discretionary Discretionary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 €3m €1m €49m €52m Greece Nil Nil €150,000 €90,000 €150,000 €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 €45,000 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 €650,000 €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