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:

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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