Intrastat Thresholds
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.
Thresholds are calculated annually on a calendar-year basis
After exceeding a country’s threshold, a business must keep filing Intrastat returns until it completes a full January–December period below that threshold.This situation is uncommon, as some countries allow simplifications for one-off transactions.
Example
A one-off acquisition of €500,000 in Spain in June 2023 triggers Intrastat filing obligations.Nil returns must continue until January 2025, when the December 2024 return is submitted.
Intrastat/ESL Reporting Updates
Exceptionally, Italy uses a unique Intrastat system. Some countries have merged Intrastat and ESL into a single return. From 2025, Estonia no longer requires arrival reporting, as existing data is considered sufficient for statistical purposes.
Transition to modernized Intrastat
A new Intrastat regulation introducing major updates took effect in January 2022.
Intrastat Threshold
Per Country
FAQs
The following countries have updated their Intrastat threshold in 2025: Bulgaria, Cyprus, Estonia, Hungary, Ireland, Lithuania, Poland, Portugal and Slovenia.
Like every year, the European Commission has published the Combined Nomenclature applicable from January 2025.
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.
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.
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.
