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 £

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