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.
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.