This post is also available in: Español|中文|Deutsch|Português|Français
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 2026-08-18 — 56 jurisdictions, 0 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 | 35000 | Yes | 5 years | unverified* | — |
| Bangladesh | — | — | — | — | unverified* | — |
| Belgium | EUR | 25000 | Yes | None | unverified* | — |
| Brazil | — | — | — | — | unverified* | — |
| Bulgaria | BGN | 50000 | — | — | unverified* | — |
| Burundi | — | — | — | — | unverified* | — |
| Canada | CAD | 30000 | Yes | 1 year | unverified* | — |
| Chile | CLP | None | — | — | unverified* | — |
| Colombia | COP | None | Yes | — | unverified* | — |
| Croatia | HRK | 300000 | — | — | unverified* | — |
| Cyprus | EUR | 15600 | — | — | unverified* | — |
| Czech Republic | CZK | 1000000 | Yes | 1 year | unverified* | — |
| Denmark | DKK | 50000 | Yes | 2 years | unverified* | — |
| Estonia | EUR | 40000 | Yes | None | unverified* | — |
| Finland | EUR | 10000 | Yes | None | unverified* | — |
| France | EUR | 82800 or 42900 or 33200 or 17700 | Yes | 2 years | unverified* | — |
| Germany | EUR | 22000 | Yes | 5 years | unverified* | — |
| Ghana | — | — | — | — | unverified* | — |
| Greece | EUR | 10000 | Yes | 1 year | unverified* | — |
| Hungary | HUF | 12000000 | Yes | 1 year | unverified* | — |
| Iceland | ISK | 2000000 | Yes | None | unverified* | — |
| Ireland | EUR | None | Yes | None | unverified* | — |
| Israel | ILS | 100491 | No | None | unverified* | — |
| Italy | EUR | 65000 | Yes | None | unverified* | — |
| Japan | JPY | 10000000 | Yes | 2 years | unverified* | — |
| Kazakhstan | — | — | — | — | unverified* | — |
| Latvia | EUR | 40000 | Yes | None | unverified* | — |
| Liberia | — | — | — | — | unverified* | — |
| Lithuania | EUR | 45000 | Yes | None | unverified* | — |
| Luxembourg | EUR | 35000 | Yes | None | unverified* | — |
| Malaysia | — | — | — | — | unverified* | — |
| Malta | EUR | 35000 or 24000 or 14000 | — | — | unverified* | — |
| Mexico | MXN | None | — | — | unverified* | — |
| Netherlands | EUR | 20000 | Yes | 3 years | unverified* | — |
| New Zealand | NZD | 60000 | Yes | None | unverified* | — |
| Norway | NOK | 50 000 | Yes | 2 years | unverified* | — |
| Poland | PLN | 200000 | Yes | None | unverified* | — |
| Portugal | EUR | 12500 | Yes | 5 years | unverified* | — |
| Romania | RON | 300000 | — | — | unverified* | — |
| Russia | — | — | — | — | unverified* | — |
| Slovakia | EUR | 49790 | Yes | 1 year | unverified* | — |
| Slovenia | EUR | 50000 | Yes | 5 years | unverified* | — |
| South Africa | — | — | — | — | unverified* | — |
| South Korea | KRW | 30000000 | No | None | unverified* | — |
| Spain | EUR | None | — | — | unverified* | — |
| Sri Lanka | — | — | — | — | unverified* | — |
| Sweden | SEK | 30 000 | Yes | 3 years | unverified* | — |
| Switzerland | CHF | 100 000 | Yes | 1 year | unverified* | — |
| Taiwan | — | — | — | — | unverified* | — |
| Türkiye | TRY | None | — | — | unverified* | — |
| Uganda | — | — | — | — | unverified* | — |
| United Arab Emirates | — | — | — | — | unverified* | — |
| United Kingdom | GBP | 85 000 | Yes | None | unverified* | — |
| United States | — | — | — | — | unverified* | — |
| Uzbekistan | — | — | — | — | unverified* | — |
* 56 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 |
|---|---|---|---|---|
| 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 |
| 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 |
| 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 |
| 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. | — |
| 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. | — |
| 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 | — |
| 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 |
| South Africa | in-force | 2026-04-01 | South Africa raised its VAT registration thresholds with effect from 1 April 2026. | — |
| 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 | — |
| Uganda | enacted | 2026-07-01 | Uganda's Value Added Tax (Amendment) Act, 2026 raises the VAT registration threshold from UGX 150 million to UGX 250 million in annual taxable turnover, effective 1 July 2026. | 2026 |
| 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