Intrastat thresholds 2025

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 2023, nil Intrastat returns will be due until January 2025, when the December 2024 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 Intrastat and ESL into a single return. Also, as an update for 2025, Estonia has abandoned the requirement to report arrivals, because the information already available is considered to have sufficient quality for statistical purposes. 

Finally, a new Intrastat regulation introducing major updates took effect in January 2022 (transition to modernized Intrastat). Find more information here.

• Austria

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

• Belgium

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

• Bulgaria

• • Arrivals
    1,700,000 BGN
  • Dispatches
    2,200,000 BGN

• Croatia

• • Arrivals
    450,000 €
  • Dispatches
    300,000 €

• Cyprus

• • Arrivals
    350,000 €
  • Dispatches
    75,000 €

• Czech Republic

• • Arrivals
    15,000,000 CZK
  • Dispatches
    15,000,000 CZK

• Denmark

• • Arrivals
    41,000,000 DKK
  • Dispatches
    11,300,000 DKK

• Estonia

• • Arrivals
    The requirement for arrivals is abandoned in 2025
  • Dispatches
    350,000 €

• Finland

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

• France

• • Arrivals
    N/a
  • Dispatches
    N/a

• Germany

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

• Greece

• • Arrivals
    200,000 €
  • Dispatches
    90,000 €

• Hungary

• • Arrivals
    400,000,000 HUF
  • Dispatches
    160,000,000 HUF

• Ireland

• • Arrivals
    750,000 €
  • Dispatches
    750,000 €

• Italy

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

• Latvia

• • Arrivals
    350,000 €
  • Dispatches
    200,000 €

• Lithuania

• • Arrivals
    570,000 €
  • Dispatches
    400,000 €

• 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
    6,000,000 PLN
  • Dispatches
    2,800,000 PLN

• Portugal

• • Arrivals
    650,000 €
  • Dispatches
    600,000 €

• 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
    240,000 €
  • Dispatches
    270,000 €

• Spain

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

• Sweden

• • Arrivals
    SEK 15,000,000 
  • Dispatches
    SEK 12,000,000

• 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, or Spain.

The Netherlands and France do not have Intrastat thresholds exemption. Instead, 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 will check and monitor on a monthly basis the amounts of intra-Community transactions performed by the Dutch and French taxpayers based on their VAT returns. 

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 2025

The following countries have updated their Intrastat threshold in 2025: Bulgaria, Cyprus, Estonia, Hungary, Ireland, Lithuania, Poland, Portugal and Slovenia.

Combined Nomenclature 2025

Like every year, the European Commission has published the Combined Nomenclature applicable from January 2025. 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.