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.