Value added tax registration thresholds in the European Union
Value Added Tax (VAT) registration thresholds in the European Union (EU) are the minimum sales turnover amounts set by individual Member States of the European Union, above which taxable persons, such as individuals or businesses are required to register for EU VAT. The period for which the VAT registration threshold is calculated typically refers to a calendar year or a 12-month period. These thresholds are designed to balance between efficient tax collection and reducing administrative burdens on small and micro-enterprises.
Source: Wikipedia — Value added tax registration thresholds in the European Union (CC BY-SA 4.0)