Type: Legislation
Effective Date: 1 July 2026
Slovakia has proposed raising its VAT registration threshold from €62,500 to €85,000 starting 1 July 2026, pending parliamentary approval. This higher threshold would apply only to resident businesses, while most non-resident businesses must still register from their first taxable transaction. The country has already adopted the new EU small enterprise VAT rules from January 2025, alongside updated place-of-supply rules for online events like training and conferences. Across the EU, VAT registration thresholds vary widely, ranging from no threshold in some countries (e.g. Spain, Greece) to as high as €93,600 for goods in France. Intrastat reporting thresholds also differ significantly by country, with large economies generally having much higher reporting limits than smaller ones.
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