Article 24a Sixth Directive 77/388/EEC

In implementing Article 24(2) to (6), the following Member States may grant an exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency at the conversion rate on the date of their accession:

—in the Czech Republic: EUR 35 000;

—in Estonia: EUR 16 000;

—in Cyprus: EUR 15 600;

—in Latvia: EUR 17 200;

—in Lithuania: EUR 29 000;

—in Hungary: EUR 35 000;

—in Malta: EUR 37 000 when the economic activity consists principally in the supply of goods, EUR 24 300 when the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14 600 in other cases, namely service providers with a high value added (low inputs);

—in Poland: EUR 10 000;

—in Slovenia: EUR 25 000;

—in Slovakia: EUR 35 000 .