9 January 2026

VAT Registration in European Union

Our offshore incorporation agents talk about the importance of VAT registration in the EU and the countries where this procedure is an easy one.

Offshore company formation in the European Union is possible and certain jurisdictions offer considerably advantageous conditions for doing business. A criterion for choosing the country to base an EU offshore company is the existent taxation regime.

Our offshore incorporation specialists present some of the countries with the lightest VAT requirements in the EU.

EU countries with easy VAT registration

Below is a list of some of the EU countries with the easiest VAT registration requirements but also some of the lowest rates for this type of tax.

  • Cyprus: VAT registration in Cyprus is mandatory for the intra-community acquisition of goods and in case of taxable turnover exceeding 15,600 EUR; the threshold for EU acquisitions is lower; an application for VAT registration is submitted to the Tax Department when the threshold is exceeded (voluntary registration is also possible below it).
  • The Netherlands: the registration for VAT purposes in the Netherlands is performed with the Tax and Customs Administration and there is no applicable threshold – this means that all VAT payers will register; VAT returns are filed electronically and invoices are not attached (they must be kept for 7 years).
  • Malta: in Malta, the registration is mandatory, however, smaller categories of taxpayers can be subject to a simplified registration procedure; an online VAT registration is possible, according to taxpayer category (sole proprietorship, corporations, through their legal representative and other applicants).
  • Latvia: companies that have registered a total supply of goods over the value of 50,000 EUR in a calendar year (threshold since 1 January 2025) are required to register for VAT purposes; the registration form is submitted with the State Revenue Service.

Our team of offshore company formation agents can help you with more detailed information about the VAT in these countries and the taxation regime in general.

VAT requirements in the EU

The value-added tax is an indirect tax levied throughout the European Union for the provision of goods and services. In most cases, it has a standard rate and one or more reduced rates that apply to selected categories of goods or some services. Examples include basic foodstuffs, accommodation, newspapers, books, and others.

Our agents who will assist you with offshore incorporation in a chosen EU country can also give you complete information about the VAT registration requirements in that state.

Contact us for complete offshore company setup services and for detailed information about some of the most popular offshore jurisdictions in the world.