The Author of the Article
What Topics are Covered in this Article?
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 2024
Intrastat Thresholds 2024
| Country | Arrivals | Dispatches |
|---|---|---|
| Austria | 1,100,000 € | 1 100 000 € |
| Belgium | 1,500,000 € | 1,000,000 € |
| Bulgaria | 1,650,000 BGN | 1,900,000 BGN |
| Croatia | 450,000 € | 300,000 € |
| Cyprus | 320,000 € | 75,000 € |
| Czech Republic | 15,000,000 CZK | 15,000,000 CZK |
| Denmark | 22,000,000 DKK | 11,000,000 DKK |
| Estonia | 700,000 € | 350,000 € |
| Finland | 800,000 € | 800,000 € |
| France | Upon request from authorities | Upon request from authorities |
| Germany | 800,000 € | 500,000 € |
| Greece | 150,000 € | 90,000 € |
| Hungary | 270,000,000 HUF | 150,000,000 HUF |
| Ireland | 500,000 € | 635,000 € |
| Italy | 350,000 € | 0 € |
| Latvia | 350,000 € | 200,000 € |
| Lithuania | 550,000 € | 400,000 € |
| Luxembourg | 250,000 € | 200,000 € |
| Malta | 700 € | 700 € |
| Netherlands | Upon request from authorities | Upon request from authorities |
| Poland | 6,200,000 PLN | 2,800,000 PLN |
| Portugal | 600,000 € | 600,000 € |
| Romania | 1,000,000 RON | 1,000,000 RON |
| Slovakia | 1,000,000 € | 1,000,000 € |
| Slovenia | 220,000 € | 270,000 € |
| Spain | 400,000 € | 400,000 € |
| Sweden | 15,000,000 SEK | 4,500,000 SEK |
| UK (Northern Ireland) | 500,000 GBP | 250,000 GBP |
Why you should contact our tax consultancy for your international trade ?
- The Intrastat thresholds for arrivals and dispatches vary by country, and it is important to stay up-to-date with the latest changes to ensure compliance with reporting requirements.
- Our tax advising firm can provide expert guidance on how to navigate the complex landscape of international trade and VAT regulations.
- By working with our tax advising firm, you can ensure that your business is taking advantage of all available tax benefits and minimizing its tax liability.
- Our tax advising firm can also help you to identify potential risks and areas for improvement in your tax strategy, allowing you to make informed decisions and stay ahead of the competition.
We offer a free video conference to assess your situation and provide you with a tailored solution.