Intrastat thresholds in 2024

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 their Intrastat declarations and ECSL returns in a single return. 

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
      1,650,000 BGN
    • Dispatches
      1,900,000 BGN
  • Croatia

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

    • Arrivals
      320,000 €
    • 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
      700,000 €
    • 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
      150,000 €
    • Dispatches
      90,000 €
  • Hungary

    • Arrivals
      270,000,000 HUF
    • Dispatches
      150,000,000 HUF
  • Ireland

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

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

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

    • Arrivals
      550,000 €
    • 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
      6,200,000 PLN
    • Dispatches
      2,800,000 PLN
  • Portugal

    • Arrivals
      600,000 €
    • 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
      220,000 €
    • 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.

The Netherlands and France do not have Intrastat thresholds exemption. 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 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 2024

The following countries have updated their Intrastat threshold in 2024: Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Hungary, Latvia, Lithuania, Poland, Portugal and Slovenia.

Find below an overview of the changes:

Country Arrivals 2023 Arrivals 2024 Dispatches 2023 Dispatches 2024
Bulgaria BGN 700,000 BGN 1,650,000 BGN 1,000,000 BGN 1,900,000
Croatia EUR 400,000 EUR 450,000 EUR 200,000 EUR 300,000
Cyprus EUR 270,000 EUR 320,000 EUR 75,000 EUR 75,000
Czech Republic CZK 12,000,000 CZK 15,000,000 CZK 12,000,000 CZK 15,000,000
Denmark DKK 22,000,000 DKK 41,000,000 DKK 11,000,000 DKK 11,300,000
Estonia EUR 400,000 EUR 700,000 EUR 270,000 EUR 350,000
Hungary HUF 250,000,000 HUF 270,000,000 HUF 140,000,000   HUF 150,000,000
Latvia EUR 330,000 EUR 350,000 EUR 200,000 EUR 200,000
Lithuania EUR 500,000 EUR 550,000 EUR 300,000 EUR 400,000
Poland PLN 5,000,000 PLN 6,200,000 PLN 2,700,000 PLN 2,800,000
Portugal EUR 400,000 EUR 600,000 EUR 400,000 EUR 600,000
Slovenia EUR 200,000 EUR 220,000 EUR 270,000 EUR 270,000

Combined Nomenclature 2024

Like every year, the European Commission has published the Combined Nomenclature applicable from January 2024. 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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