Intrastat thresholds in 2023

We have published our updated overview on Intrastat thresholds for 2023. Have a look at the countries where there are changes.

Intrastat thresholds in EU countries are often updated. We have published our country overview for Intrastat thresholds 2023.

Find here our complete guide about Intrastat to know more about this reporting obligation. Also, here you will find some important updates introduced in 2022. 

What are Intrastat thresholds?

When we talk about Intrastat thresholds, we refer to the thresholds established by each EU country to exempt businesses performing a lower number of intra-Community transactions from the obligation of submitting Intrastat returns.

Typically, we will see a different threshold amount for dispatches than for arrivals, although in some countries, this is the same amount – e.g., Austria, Malta, Czech Republic, Finland, and Romania.

You can find our updated overview on Intrastat thresholds for 2023 here. This article is also available in Spanish. 

How to calculate Intrastat thresholds?

These thresholds are calculated on an annual basis and separately for the dispatches and arrivals flow. This means that you must check if your intra-Community supplies and acquisitions exceeded the correspondent thresholds during the calendar year. In the affirmative case, you must submit Intrastat returns from the month you exceeded the relevant threshold.

Changes in Intrastat thresholds 2023

The following countries have updated their Intrastat threshold in 2023: Bulgaria, Croatia, Cyprus, Estonia, Finland, Hungary, Latvia, Lithuania, Luxembourg, Poland, Romania, Slovenia and Sweden.

Find below an overview of the changes:

Country Arrivals 2022 Arrivals 2023 Dispatches 2022 Dispatches 2023
Bulgaria BGN 520,000  BGN 700,000 BGN 780,000  BGN 1,000,000
Croatia HRK  2,600,000  EUR 400,000 HRK  1,500,000 EUR 200,000
Cyprus EUR 180,000 EUR 270,000 EUR 55,000  EUR 75,000
Denmark DKK 13,000,000 DKK 22,000,000 DKK 10,000,000 DKK 11,000,000
Estonia EUR 230,000 EUR 270,000 EUR 130,000  EUR 400,000
Finland EUR 700,000  EUR 800,000 EUR 700,000  EUR 800,000
Hungary HUF 170,000,000 HUF 250,000,000 HUF 100,000,000   HUF 140,000,000
Latvia EUR 220,000  EUR 330,000 EUR 120,000 EUR 200,000
Lithuania EUR 280,000  EUR 500,000 EUR 200,000  EUR 300,000
Luxembourg EUR 200,000  EUR 250,000 EUR 150,000 EUR 200,000
Poland PLN 4,000,000  PLN 5,000,000 PLN 2,000,000  PLN 2,700,000
Portugal EUR 350,000 EUR 400,000 EUR 250,000 EUR 400,000
Romania RON 900,000 RON 1,000,000 RON 900,000  RON 1,000,000
Slovenia EUR 120,000 EUR 200,000 EUR 200,000 EUR 270,000
Sweden SEK 9,000,000  SEK 15,000,000 SEK 4,500,000 SEK 4,500,000

Separately, The Netherlands has deleted the Intrastat thresholds this year. Instead, similarly to France, they will notify the taxpayers that are subject to the submission of the Intrastat returns. In order to determine if a company must start submitting Intrastat returns, The Statistics authorities, or CBS, will check and monitor on a monthly basis the amounts of intra-Community transactions performed by the Dutch taxpayers based on their VAT returns. You can find more information on the manual Statistical Declaration ITG 2023, which you can download here.

Combined Nomenclature 2023

As every year, the European Commission has published the Combined Nomenclature applicable from January 2023. Find the official announcement, including the link to the updated document, here.

How can Marosa help you?

Marosa can help you comply with your Intrastat obligations in all EU countries. Also, when we handle the VAT compliance obligations of companies that are involved in intra-Community trade, we always monitor the Intrastat thresholds to make sure we start submitting this return when required.

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