INTRASTAT is the name given to the system for collecting statistics on the movement of goods between the Member States of the European Union (EU). It has been in operation since 1 January 1993 and replaced customs declarations as the source of trade statistics within the EU. The Intrastat declaration enables the local authorities to collect statistical data on trade in goods between the EU Member States.
A business engaged in international trade across the European Union may be subject to Intrastat requirements in addition to the requirements to file periodic VAT returns and/or European Sales Listings (ESL). A business will be required to declare the arrivals of goods from other EU Member States and/or the dispatches of goods to other EU Member States provided its transactions exceed a specified threshold amount.
You will find below the table with Intrastat reporting thresholds for 2023
Intrastat Thresholds 2023
Country | Arrival's Threshold 2023 | Dispatches Threshold 2023 | |
---|---|---|---|
Austria | 1 100 000 € | 1 100 000 € | |
Belgium | 1 500 000 € | 1 000 000 € | |
Bulgaria | 700 000 BGN | 1 000 000 BGN | |
Croatia | 400 000 € | 200 000 € | |
Cyprus | 270 000 € | 75 000 € | |
Czech Republic | 12 000 000 CZK | 12 000 000 CZK | |
Denmark | 22 000 000 DKK | 11 000 000 DKK | |
Estonia | 400 000 € | 270 000 € | |
Finland | 800 000 € | 800 000 € | |
France | By Selection | By selection | |
Germany | 800 000 € | 500 000 € | |
Greece | 150 000 € | 90 000 € | |
Hungary | 250 000 000 HUF | 140 000 000 HUF | |
Ireland | 500 000 € | 635 000 € | |
Italy | 350 000 € | 0 € | |
Latvia | 330 000 € | 200 000 € | |
Lithuania | 500 000 € | 300 000 € | |
Luxembourg | 250 000 € | 200 000 € | |
Malta | 700 € | 700 € | |
Netherlands | By Selection | By selection | |
Poland | 5 000 000 PLN | 2 700 000 PLN | |
Portugal | 400 000€ | 400 000€ | |
Romania | 1 000 000 RON | 1 000 000 RON | |
Slovakia | 1 000 000 € | 1 000 000 € | |
Slovenia | 200 000 € | 270 000 € | |
Spain | 400 000 € | 400 000 € | |
Sweden | 15 000 000 SEK | 4 500 000 SEK |
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