Intrastat thresholds in 2023

Intrastat returns are statistical reports due in every Member State when the value of the goods arrived or dispatched from or to another EU country exceed the applicable threshold.

All thresholds in the table below must be calculated annually according to a calendar year. When a business exceeds the threshold in one country, they should continue to file Intrastat returns until a January-to-December period has been completed under the applicable threshold. For example, if a business makes a one-off intra-Community acquisition of €500,000 in Spain in June 2021, nil Intrastat returns will be due until January 2023, when the December 2022 return is filed. This is a rare scenario, as some countries allow simplification on one-off transactions.

Exceptionally, Italy has a unique Intrastat system. This countries has merged their Intrastat declarations and ECSL returns in a single return. 

In the context of new regulation coming into force in January 2022 for Intrastat (transition to modernized Intrastat), there are some major updates, for example, in France consisting on the split of DEB return between Intrastat and ESL, as well as the important raise of Intrastat thresholds in Denmark in order to exempt a large number of companies from this compliance obligation.

• Austria

• • Arrivals
    1,100,000 €
  • Dispatches
    1,100,000 €

• Belgium

• • Arrivals
    1,500,000 €
  • Dispatches
    1,000,000 €

• Bulgaria

• • Arrivals
    700,000 BGN
  • Dispatches
    1,000,000 BGN

• Croatia

• • Arrivals
    400,000 €
  • Dispatches
    200,000 €

• Cyprus

• • Arrivals
    270,000 €
  • Dispatches
    75,000 €

• Czech Republic

• • Arrivals
    12,000,000 CZK
  • Dispatches
    12,000,000 CZK

• Denmark

• • Arrivals
    22,000,000 DKK
  • Dispatches
    11,000,000 DKK

• Estonia

• • Arrivals
    400,000 €
  • Dispatches
    270,000 €

• Finland

• • Arrivals
    800,000 €
  • Dispatches
    800,000 €

• France

• • Arrivals
    N/a
  • Dispatches
    N/a

• Germany

• • Arrivals
    800,000 €
  • Dispatches
    500,000 €

• Greece

• • Arrivals
    150,000 €
  • Dispatches
    90,000 €

• Hungary

• • Arrivals
    250,000,000 HUF
  • Dispatches
    140,000,000 HUF

• Ireland

• • Arrivals
    500,000 €
  • Dispatches
    635,000 €

• Italy

• • Arrivals
    350,000 € (goods) and 100,000 € (services)
  • Dispatches
    0 €

• Latvia

• • Arrivals
    330,000 €
  • Dispatches
    200,000 €

• Lithuania

• • Arrivals
    500,000 €
  • Dispatches
    300,000 €

• Luxembourg

• • Arrivals
    250,000 €
  • Dispatches
    200,000 €

• Malta

• • Arrivals
    700 €
  • Dispatches
    700 €

• Netherlands

• • Arrivals
    N/a
  • Dispatches
    N/a
  • The Netherlands deleted the Intrastat thresholds in 2023. 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 CBS will monitor on a monthly basis the amounts of intra-Community transactions performed by the Dutch taxpayers based on their VAT returns.

• Poland

• • Arrivals
    5,000,000 PLN
  • Dispatches
    2,700,000 PLN

• Portugal

• • Arrivals
    400,000 €
  • Dispatches
    400,000 €

• Romania

• • Arrivals
    1,000,000 RON
  • Dispatches
    1,000,000 RON

• Slovakia

• • Arrivals
    1,000,000 €
  • Dispatches
    1,000,000 €
  • Exception
    For companies operating in the agricultural and food industries the thresholds are lower: 200,000 € for arrivals, and 400,000 € for dispatches.

• Slovenia

• • Arrivals
    200,000 €
  • Dispatches
    270,000 €

• Spain

• • Arrivals
    400,000 €
  • Dispatches
    400,000 €

• Sweden

• • Arrivals
    15,000,000 SEK
  • Dispatches
    4,500,000 SEK

• United Kingdom (Northern Ireland (NI) - EU countries only)

• • Arrivals
    500,000 £
  • Dispatches
    250,000 £

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.

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:

Separately, The Netherlands 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.

Combined Nomenclature 2023

Like 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.