VAT registration thresholds in Europe

Journal
Annacondia, F.; Corput, W. van der
European Union
International VAT Monitor 2003 (Volume 14), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Almost all European (both EU and non-EU) countries apply a VAT registration threshold, even though many countries do not use this concept in their national VAT legislation. In order to allow a comparison of national registration thresholds with those of other countries and with European law, all thresholds expressed in currencies other than the euro have been converted to euro at the conversion rate on 24 October 2003.