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.

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Give us your contact details and our team will contact you to organize a demo and evaluate how you can integrate your system with our tool.

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