As is traditional in the sixth issue of each year, in this issue of the International VAT Monitor, the editors present an overview of the VAT thresholds in most European (both EU and non-EU) countries. In order to allow comparison, all national thresholds expressed in currencies other than the euro have been converted into euro. The overview, which is based on information provided by our correspondents, reflects the situation in October 2013 supplemented with announced amendments entering into force on 1 January 2014.