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VAT Registration Criteria

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VAT collected by businesses from customers on the purchase of goods and services is payable to the national tax agency.

Businesses based in or operating in the European Union must register for value added tax (VAT) collection with the local national tax authorities if they meet specific criteria.

  1. Businesses

    • Only businesses may register for VAT. Individuals who engage in one-off selling are not eligible to register for VAT. In addition, businesses who only sell VAT-exempt goods and services are not eligible to register for VAT.

    Annual Turnover

    • Business who regularly meet or exceed the minimum annual turnover threshold must register for VAT. The VAT registration threshold is set by each country in the European Union. For example, businesses that have annual sales of at least £70,000 in the United Kingdom, €35,000 in Belgium, €100,000 in France or €35,000 in Slovakia must register for VAT. Businesses that earn less than the annual turnover threshold do not need to register for VAT.

    Sale of Excise Goods

    • Any business that provides goods for sale that are subject to the United Kingdom's excise duties, such as alcohol and tobacco, must register for VAT.

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