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.
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Austria
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Arrivals1,100,000 €
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Dispatches1,100,000 €
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Belgium
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Arrivals1,500,000 €
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Dispatches1,000,000 €
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Bulgaria
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Arrivals700,000 BGN
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Dispatches1,000,000 BGN
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Croatia
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Arrivals400,000 €
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Dispatches200,000 €
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Cyprus
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Arrivals270,000 €
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Dispatches75,000 €
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Czech Republic
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Arrivals12,000,000 CZK
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Dispatches12,000,000 CZK
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Denmark
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Arrivals22,000,000 DKK
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Dispatches11,000,000 DKK
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Estonia
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Arrivals400,000 €
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Dispatches270,000 €
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Finland
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Arrivals800,000 €
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Dispatches800,000 €
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France
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ArrivalsN/a
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DispatchesN/a
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Germany
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Arrivals800,000 €
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Dispatches500,000 €
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Greece
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Arrivals150,000 €
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Dispatches90,000 €
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Hungary
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Arrivals250,000,000 HUF
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Dispatches140,000,000 HUF
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Ireland
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Arrivals500,000 €
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Dispatches635,000 €
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Italy
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Arrivals350,000 € (goods) and 100,000 € (services)
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Dispatches0 €
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Latvia
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Arrivals330,000 €
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Dispatches200,000 €
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Lithuania
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Arrivals500,000 €
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Dispatches300,000 €
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Luxembourg
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Arrivals250,000 €
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Dispatches200,000 €
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Malta
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Arrivals700 €
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Dispatches700 €
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Netherlands
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ArrivalsN/a
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DispatchesN/a
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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.
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Poland
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Arrivals5,000,000 PLN
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Dispatches2,700,000 PLN
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Portugal
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Arrivals400,000 €
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Dispatches400,000 €
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Romania
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Arrivals1,000,000 RON
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Dispatches1,000,000 RON
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Slovakia
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Arrivals1,000,000 €
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Dispatches1,000,000 €
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ExceptionFor companies operating in the agricultural and food industries the thresholds are lower: 200,000 € for arrivals, and 400,000 € for dispatches.
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Slovenia
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Arrivals200,000 €
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Dispatches270,000 €
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Spain
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Arrivals400,000 €
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Dispatches400,000 €
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Sweden
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Arrivals15,000,000 SEK
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Dispatches4,500,000 SEK
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United Kingdom (Northern Ireland (NI) - EU countries only)
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Arrivals500,000 £
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Dispatches250,000 £
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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:
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 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.
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