Article 11 Registration Thresholds to change in July

Updated 1 June 2021


The revised ‘Small Undertaking’ thresholds will enter into effect on 1 July 2021.

The entry into force date was published in LN 222 of 2021 which referred to LN 463 of 2020 which had introduced changes to the Sixth Schedule to the VAT Act in connection with the ‘small undertaking’ thresholds (article 11 Registration). See MIT News 18 December 2020

Once the changes enter into effect, there will be two thresholds instead of three, specifically:

  • Economic activities consisting principally in the supply of goods: €35,000 (no change)
  • Other economic activities: €30,000 (entry threshold)/€24,000 (exit threshold).

The revised threshold of 30,000 constitutes a derogation from Article 287(13) of Directive 2006/112/EC, which has been authorised pursuant to Council Implementing Decision (EU) 2021/753 of 6th May 2021.


See also MIT News 1 June 2021 – CfR Guidance on Small Undertaking thresholds.