Registration thresholds (nexus)
Know where your organization is approaching a tax-registration obligation — EU VAT registration limits, US remote-seller economic nexus, GST registrations — measured automatically over your issued documents.
What the page tracks
Many registration obligations trip on turnover: a US state's economic nexus at $100,000 of sales, a domestic VAT registration limit, a GST threshold. TaxLens keeps a researched, officially-cited table of these thresholds and accumulates your taxable turnover per jurisdiction against them, so an approaching obligation surfaces before an authority letter does. Only jurisdictions where you have activity appear.
Reading a row
| Field | Type | Description |
|---|---|---|
| over | status | The accumulated amount (or, where a transaction-count test exists, the document count) meets or exceeds the threshold — a registration obligation likely already arose. |
| approaching | status | At 80% or more of the threshold (amount or count). Time to plan. |
| zero threshold | status | Registration applies from the first taxable supply for the population the row covers — the EU norm for non-established businesses. Rows that provably cannot apply to you are filtered out: a non-established rule is hidden for countries where you have a legal issuer (your domestic row governs there), and domestic-resident thresholds are hidden for countries where you have none. |
| under | status | Activity exists but is below 80% of the threshold. |
Each row shows the measurement window the law actually uses (rolling 12 months, calendar year, or prior-or-current year — the worst of the two governs), the statute or rule behind the threshold with a link to the official source, and any nuances (e.g. a repealed transaction-count test, or a conjunctive amount-AND-count regime) in the notes.
Honest boundaries
This is guidance, not legal advice. Boundaries worth knowing: amounts in other currencies convert at monthly rates (rows flag when a conversion was impossible — the figure is then incomplete and may under- or overstate); rolling-12-month regimes are checked at every month-end over the past year, but an obligation that arose more than a year ago is out of this surface's scope; transaction-count tests are evaluated as alternatives (the rare conjunctive regimes carry that nuance in their notes), and fully-credited sales still count toward count tests; amounts approximate statutory turnover as net supplies — jurisdiction-specific inclusions (operator-levied city taxes in the VAT base, gross-receipts definitions) can make actual turnover higher. Finally, an accommodation property's own jurisdiction typically requires registration from the first taxable supply regardless of any threshold — thresholds mostly matter for remote and cross-border activity.