Intrastat returns in Ireland
Frequency of Filing and Due Date of Intrastat Returns in Ireland
Like in most EU countries, Irish Intrastat returns are filed monthly. They follow the calendar month.
Intrastat returns are due on the 23rd day of the calendar month immediately following the end of the month to which the declaration relates.
Intrastat returns must be completed in EUROS currency in Ireland.
Irish Intrastat Thresholds
The following annual Intrastat thresholds apply in Ireland (calendar year):
- Arrivals: EUR 500,000
- Dispatches: EUR 635,000
These thresholds are computed annually according to the calendar year. Once filed, a complete calendar year needs to be covered by a company in order to stop filing these returns. For example, if a company exceeds the threshold in March 2022 on arrivals, Intrastat returns for arrivals are due until December 2023. These thresholds are calculated according to the invoice value. The authorities monitor the thresholds and often send letters to each taxpayer requiring them to file missing Intrastat return.
Have a look at our overview of Intrastat thresholds.
Also, you can find here the official information about Intrastat thresholds in Ireland.
Reporting of Specific Scenarios in Ireland
Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements.
Appendix 8 of the Intrastat traders manual contains the full list of transaction codes for Intrastat in Ireland.
Nil and Corrective Intrastat Returns in Ireland
If no transactions are to be reported, a nil Intrastat return must be filed.
Concerning correcting Intrastat returns, according to the official Intrastat guide, in case understated or overstated the value of intra-Community transactions subject to Intrastat reporting by 5% or more in an individual INTRASTAT monthly declaration, taxpayers must immediately notify the VIMA unit.
Intrastat Penalties in Ireland
Taxpayers not submitting Intrastat returns are subject to prosecution.