VAT registration thresholds by country
A VAT (or GST) registration threshold is the annual turnover above which a business must register for the tax and start collecting it. Below the threshold, registration is usually optional — many countries allow voluntary registration so a business can recover input tax. Thresholds normally apply to domestic established businesses only: in most jurisdictions a non-established (foreign) seller must register from the first taxable sale, with no threshold.
Two EU-specific rules worth knowing before reading the table:
- The €10,000 EU-wide OSS threshold. Since 1 July 2021 the old per-country distance-selling thresholds (typically €35,000/€100,000) are abolished. A single EU-wide threshold of €10,000 applies to intra-EU B2C distance sales and TBE services; above it, sellers charge the destination country's VAT and can report through the One Stop Shop (OSS).
- The EU SME scheme. Since 1 January 2025 EU member states may let small businesses established in other member states use their domestic threshold (capped at €85,000) under the cross-border SME exemption scheme.
Rows verified through the weekly Last Week in Taxes scan link to the official source that carries the figure. Threshold changes the scan is tracking appear in the Tracked threshold and registration changes section below the table.
Data updated 2026-09-30 — 56 jurisdictions, 30 independently confirmed against official sources. Values live in data/baselines/thresholds.json.
| Country | Currency | Registration threshold | Voluntary registration | Minimum registration period | Last confirmed | Source |
|---|---|---|---|---|---|---|
| Australia | AUD | 75000 | Yes | 1 year | unverified* | — |
| Austria | EUR | None — register regardless of turnover; §6(1)(27) exemption EUR 55,000 | N/A — the Kleinunternehmer rule is an exemption, not a registration threshold | None | 2026-09-24 | USP — Kleinunternehmergrenze 55,000 EUR from 1 Jan 2025 (35,000 EUR to 31 Dec 2… |
| Bangladesh | — | — | — | — | unverified* | — |
| Belgium | EUR | None (identified from the first taxable operation); optional franchise up to 25… | Yes | None | 2026-09-24 | SPF Finances (Fisconetplus) — VAT Code arts 56bis–56ter |
| Brazil | — | — | — | — | unverified* | — |
| Bulgaria | EUR | EUR 51,130 | — | — | 2026-09-24 | State Gazette (DV) No. 115/2025, VAT Act amendment |
| Burundi | — | — | — | — | unverified* | — |
| Canada | CAD | 30000 | Yes | 1 year | unverified* | — |
| Chile | CLP | None | — | — | unverified* | — |
| Colombia | COP | None | Yes | — | unverified* | — |
| Croatia | EUR | EUR 60,000 | — | — | 2026-09-24 | Porezna uprava |
| Cyprus | EUR | EUR 15,600 | — | — | 2026-09-24 | Tax Department |
| Czech Republic | CZK | 2,000,000/calendar yr (Czech-established); >2,536,500 in-year: payer next day | Yes — established (§ 6f(1)) or not (§ 6f(2)), for supplies with a right to deduct | 6 months (voluntary) / 1 year (Czech-es… | 2026-09-23 | e-Sbírka — zákon 235/2004 Sb. (text from 1 Jan 2026), §§ 6, 94, 94a, 106 |
| Denmark | DKK | DKK 50,000 per calendar year (DKK 350,000 for first sales of certain artworks) | Yes | 2 years | 2026-09-24 | Lov nr. 1693/2024, momsloven § 71 b and § 71 e |
| Estonia | EUR | EUR 40,000 | Yes | None | 2026-09-24 | Commission EE page |
| Finland | EUR | EUR 20,000 (current and previous calendar year) | Yes | None | 2026-09-24 | Vero Skatt |
| France | EUR | EUR 85,000 goods / EUR 37,500 services; exempt in-year up to 93,500 / 41,250 | Yes | 2 years | 2026-09-24 | BOFiP BOI-TVA-DECLA-40-10-10-20260701 |
| Germany | EUR | None — register regardless of turnover; §19 UStG exemption 25000/100000 | N/A — notification is mandatory for every Unternehmer (AO §138(1) Satz 5) | None | 2026-09-20 | Gesetze im Internet — UStG §19(1): supplies steuerfrei below 25,000 EUR prior y… |
| Ghana | — | — | — | — | unverified* | — |
| Greece | EUR | EUR 10,000 | Yes | 1 year | 2026-09-24 | Commission EL page |
| Hungary | HUF | HUF 20,000,000 (HUF 22m from 2027, HUF 24m from 2028) | Yes | 1 year | 2026-09-24 | NAV |
| Iceland | ISK | 2000000 | Yes | None | unverified* | — |
| Ireland | EUR | 85,000 goods / 42,500 services (current or previous calendar year); nil for non… | Yes | None | 2026-09-23 | Revenue — VAT thresholds; VATCA 2010 s.6 |
| Israel | ILS | 100491 | No | None | unverified* | — |
| Italy | EUR | None — register from first activity; forfettario cap 85000 is an exemption | N/A — registration is mandatory from the first taxable activity | None | 2026-09-20 | Normattiva — DPR 633/1972 art. 35 (declaration due within 30 days of starting t… |
| Japan | JPY | 10000000 | Yes | 2 years | unverified* | — |
| Kazakhstan | — | — | — | — | unverified* | — |
| Latvia | EUR | EUR 50,000; up to 10% over (EUR 55,000): registration from next 1 January | Yes | None | 2026-09-24 | VID methodology |
| Liberia | — | — | — | — | unverified* | — |
| Lithuania | EUR | 45,000 (previous or current calendar year); nil for foreign taxable persons | Yes | 24 months only for voluntary registrati… | 2026-09-24 | e-seimas — VAT Law (consolidated), Arts 71(2), 75(3) |
| Luxembourg | EUR | 50,000/yr (Luxembourg-established only; franchise ends the day after turnover p… | Yes — opting out of the franchise binds for at least one calendar year (art. 57bis(8)) | None | 2026-09-23 | AED — loi TVA coordonnée au 1er janvier 2026, art. 57bis |
| Malaysia | — | — | — | — | unverified* | — |
| Malta | EUR | 35000 (Domestic); 100000 (Union); nil for non-established persons | Article 10 registration available with no threshold | — | 2026-08-24 | Malta Tax and Customs Administration — Explanatory notes, SME VAT scheme 2025 |
| Mexico | MXN | None | — | — | unverified* | — |
| Netherlands | EUR | None (EUR 20,000 KOR is an optional exemption, not a registration threshold) | Not applicable (no separate voluntary regime; KOR is opt-in) | — | 2026-09-30 | Wet op de omzetbelasting 1968 arts 7 and 25a |
| New Zealand | NZD | 60000 | Yes | None | unverified* | — |
| Norway | NOK | NOK 50,000 in any 12 months (rolling; NOK 140,000 for charities) | Only in listed cases (VAT Act § 2-3); pre-registration (§ 2-4) | 2 full calendar years (§ 14-3(2)) | 2026-09-30 | Lovdata — Merverdiavgiftsloven §§ 2-1, 2-3, 14-3 |
| Poland | PLN | PLN 240,000 (from 1 Jan 2026) | Yes | None | 2026-09-24 | Dz.U. 2025 poz. 896 |
| Portugal | EUR | EUR 15,000 (previous year); in-year exempt unless exceeded by more than 25% | Yes | 5 years | 2026-09-24 | Portal das Finanças, CIVA art. 53 |
| Romania | RON | RON 395,000 per calendar year (from 1 Sep 2025) | Yes — may opt for the normal regime at any time (Fiscal Code art. 310(3)) | — | 2026-09-30 | OG 22/2025 (Fiscal Code art. 310, RON 395,000 from 1 September 2025) |
| Russia | — | — | — | — | unverified* | — |
| Slovakia | EUR | EUR 50,000 (previous year); VAT payer once current year exceeds EUR 62,500 | Yes | 1 year | 2026-09-24 | Slov-Lex, Act 222/2004 (text from 1 Jan 2026) |
| Slovenia | EUR | EUR 60,000; in-year: Up to 10% over (EUR 66,000): exempt to year-end | Yes | 5 years | 2026-09-24 | FURS SME guidance, 4th edition, January 2026 |
| South Africa | — | — | — | — | unverified* | — |
| South Korea | KRW | None — every business registers within 20 days of starting | Yes (may register before starting) | None | 2026-09-30 | law.go.kr — Value-Added Tax Act Art 8(1) |
| Spain | EUR | None — no small-business exemption (Directive 2020/285 not transposed) | — | — | 2026-09-24 | European Commission, IP/26/442 |
| Sri Lanka | — | — | — | — | unverified* | — |
| Sweden | SEK | 120,000 (current and two preceding calendar years); nil for non-EU businesses | Yes (ML 18 kap. 15 §) | None as such; return to the exemption n… | 2026-09-24 | SFS 2024:942 — ML 18 kap. 4 § |
| Switzerland | CHF | 100 000 | Yes | 1 year | unverified* | — |
| Taiwan | — | — | — | — | unverified* | — |
| Türkiye | TRY | None | — | — | unverified* | — |
| Uganda | UGX | 300000000 | — | — | 2026-08-31 | Ministry of Finance, Planning and Economic Development, Uganda — Budget Speech… |
| United Arab Emirates | — | — | — | — | unverified* | — |
| United Kingdom | GBP | 85 000 | Yes | None | unverified* | — |
| United States | — | — | — | — | unverified* | — |
| Uzbekistan | — | — | — | — | unverified* | — |
* 26 rows are legacy values pending independent re-verification; rows with a date in Last confirmed were verified against the linked official source on that date.
Tracked threshold and registration changes from the weekly feed
Every entry below was frozen from an official source by the weekly Last Week in Taxes scan and re-verified independently.
| Jurisdiction | Status | Effective | What changed | Source |
|---|---|---|---|---|
| Armenia | in-force | 2026-07-01 | Armenia’s Law No. HO-234-N, adopted on 6 May 2026 and officially published on 3 June 2026, creates a one-off cure window in Article 33(5) of the amending law itself — a transitional provision of Law HO-234-N, not a codified Tax Code article | HO-234-N |
| Bangladesh | in-force | 2026-07-01 | The Finance Act 2026 (Act No. 96 of 2026), gazetted 30 June 2026, inserts a new sub-section (3) into Section 4 of the Value Added Tax and Supplementary Duty Act 2012, making a Business Identification Number (BIN) or a listing certificate a | Act No. 96 of 2026 |
| Bolivia | in-force | 2026-08-15 | Bolivia’s Servicio de Impuestos Nacionales issued Resolucion Normativa de Directorio No. 102600000031 of 13 August 2026, modifying RND No. 102500000017 on the Registro Nacional de Contribuyentes. | RND N. 102600000031 |
| Brazil | enacted | 2027-01-01 | Decreto n° 13.075 of 21 July 2026 postpones to 1 January 2027 both the mandatory CNPJ registration and the obligation to issue the fiscal documents provided for in the CBS regulations for individuals (pessoas físicas) who are CBS taxpayers; | 13.075 |
| Brazil | enacted | 2027-01-01 | Resolução CGSN nº 190/2026 (Comitê Gestor do Simples Nacional) extends the existing R$ 3.6 million Simples Nacional sublimit -- previously applied only for ICMS and ISS collection -- to also apply for IBS collection, effective 1 January 202 | — |
| Bulgaria | proposed | 2027-01-01 | The same draft law amending Bulgaria's VAT Act, published for consultation on 23 September 2026, would raise the mandatory VAT registration threshold in article 96 from EUR 51,130 to EUR 75,000. | — |
| Burundi | in-force | 2026-07-01 | Burundi's Budget Law for financial year 2026/2027 (Loi n° 1/10 of 30 June 2026) sets the compulsory VAT registration threshold at FBU 25,000,000 of annual taxable turnover, reduced from FBU 100,000,000, and sets the optional VAT registratio | 1/10 |
| Ecuador | in-force | 2026-08-27 | SRI Resolution NAC-DGERCGC26-00000027 (signed 27 July 2026 by the Director General, published in the Fifth Supplement of Registro Oficial No. 335 of 28 July 2026) creates a mandatory RUC registration category for providers of electronic-inv | — |
| European Union | enacted | 2026-07-01 | The EU will abolish the EUR 150 customs-duty exemption for low-value consignments and apply a temporary flat customs duty of EUR 3 per item on goods valued up to EUR 150 sold to consumers, from 1 July 2026 until 1 July 2028. | — |
| Germany | proposed | 2029-07-01 | Germany’s Federal Cabinet approved the government draft of the Jahressteuergesetz 2026 on 12 August 2026, and it was transmitted to the Bundesrat on 14 August 2026 as Bundesrat-Drucksache 447/26. | Regierungsentwurf JStG 2026 |
| Ghana | in-force | 2026-01-01 | Under the Value Added Tax Act, 2025 (Act 1151), effective 1 January 2026, Ghana raised the VAT registration threshold for businesses dealing in goods from GHS 200,000 to GHS 750,000. | Act 1151 |
| Kazakhstan | in-force | 2026-01-01 | Under Article 99(4)(2) of Kazakhstan's new Tax Code (No. 214-VIII ЗРК, in force 1 January 2026), the mandatory VAT registration threshold is 10,000 times the Monthly Calculation Index in force on 1 January of the relevant year. | 214-VIII ЗРК |
| Liberia | enacted | 2026-07-01 | Liberia's VAT registration window opens 1 July 2026 and runs to 31 December 2026, ahead of the VAT system launch on 1 January 2027 at an 18% standard rate, replacing the current GST. | — |
| Luxembourg | proposed | 2027-01-01 | Luxembourg's Minister of Finance deposited Projet de loi n° 8812 with the Chamber of Deputies on 30 July 2026 to transpose article 2 of Council Directive (EU) 2025/516 (VAT in the Digital Age) into the VAT law of 12 February 1979: deemed-su | — |
| Malaysia | enacted | 2025-07-01 | Royal Malaysian Customs Department Service Tax Policy No. 4/2026, dated 22 July 2026, provides that persons jointly supplying rental or leasing services under a single agreement are treated as separate entities: each must register for servi | — |
| Malaysia | in-force | 2026-08-30 | The Inland Revenue Board of Malaysia published e-Invoice Guideline version 4.8, dated 30 August 2026, replacing version 4.7 of 7 July 2026. | e-Invoice Guideline Version 4.8 |
| Maldives | enacted | 2026-10-01 | Regulation 2026/R-82 (32nd Amendment to the GST Regulation), gazetted 21 September 2026, builds out the GST regime for persons with no permanent place of business in the Maldives who supply inbound tourism products or related agency or book | — |
| Poland | proposed | 2027-01-01 | Poland's government bill amending the VAT Act and certain other acts, which transposes articles 2 and 4 of Council Directive (EU) 2025/516 (VAT in the Digital Age) into the rules on cross-border online sales and the One-Stop-Shop, reached t | — |
| Russia | in-force | 2026-07-04 | Federal Law No. 228-FZ of 4 July 2026 amends Article 145 of Part Two of the Tax Code of the Russian Federation, which relieves taxpayers on the simplified taxation system of VAT obligations below an income threshold. | 228-ФЗ |
| Sierra Leone | in-force | 2026-01-01 | Sierra Leone's Finance Act, 2026 (Act No. 1 of 2026, gazetted 7 January 2026, effective 1 January 2026) amended section 15(4) of the Goods and Services Tax Act 2009 to add registration liability for a person who makes a taxable supply of di | — |
| South Africa | enacted | 2026-08-14 | SARS Government Notice R.7811 (Government Gazette No. 55190, 14 August 2026), issued by the Minister of Finance under section 74(3)(a) of the Value-Added Tax Act, 1991, doubled the VAT-exempt travellers' allowance thresholds in item 407 of | — |
| Sri Lanka | enacted | 2026-07-01 | Sri Lanka VAT (Amendment) Bill No. 31, gazetted 29 April 2026, reduces the annual VAT registration threshold from LKR 60 million to LKR 36 million, effective 1 July 2026. | No. 31 |
| Sweden | enacted | 2026-07-01 | On 6 May 2026 the Riksdag voted in favour of the Government's proposal for tougher rules against VAT fraud; from 1 July 2026 the Swedish Tax Agency (Skatteverket) may perform additional checks on VAT-registration applications, reject applic | — |
| Taiwan | in-force | 2026-07-01 | Under the Ministry of Finance 'Directions for the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online' (promulgated 10 September 2025), domestic content creators (influencers) who sell goods or | — |
| Togo | in-force | 2026-09-04 | The Office Togolais des Recettes (OTR), in Avis aux Opérateurs Économiques N° 008/2026/OTR/CG/CI/CDDI dated 4 September 2026 (signed 2 September 2026 by Commissaire Général Yawa Djigbodi Tsegan), states that under Article 129-2 of the Code | — |
| Uganda | in-force | 2026-07-01 | Uganda’s Ministry of Finance, Planning and Economic Development stated, in the Budget Speech for Financial Year 2026/2027 delivered on 11 June 2026, that the annual VAT registration threshold increases from UGX 150 million to UGX 300 millio | — |
| Ukraine | proposed | 2027-01-01 | Ukraine’s Cabinet of Ministers approved on 29 July 2026 and submitted to the Verkhovna Rada draft law No. 15112-д, which would apply VAT to goods imported through foreign online marketplaces starting from EUR 0, removing the current positio | 15112-d |
| United Kingdom | in-force | 2026-07-29 | The Value Added Tax (Amendment) Regulations 2026 (S.I. 2026/765) raised the Capital Goods Scheme minimum threshold for land, buildings and civil engineering works from GBP 250,000 to GBP 600,000, and removed computers and computer equipment | S.I. 2026/765 |
| United States (Kentucky) | enacted | 2026-08-01 | Kentucky House Bill 757 (2026 Regular Session, Acts Chapter 161) amends KRS 139.340 to simplify the state's economic nexus standard for remote retailers and marketplace providers to a sales-volume-only threshold of USD 100,000, eliminating | — |
| Uzbekistan | enacted | 2026-06-01 | Uzbekistan raised the annual turnover threshold for mandatory transition to the standard VAT and corporate income tax regime from 1 billion UZS to 5 billion UZS (approximately USD 417,000), effective 1 June 2026. | UP-100 |
Related resources
- Indirect tax rates worldwide
- How to register for VAT, sales tax, and GST
- What is a VAT registration threshold?
- Country tax guides — registration rules and thresholds in context
- Last Week in Taxes — the weekly change feed these rows are verified against