It is paramount for businesses operating in the EU to understand Intrastat returns. These are mandated when the value of goods arriving or departing surpasses set thresholds, and they require annual calculation following the calendar year. If a business exceeds a threshold in a specific country, continuous filing of Intrastat returns is required until a January-to-December period transpires under the relevant threshold. For example, a one-off intra-community acquisition of €500,000 in Spain in June 2023 would trigger Intrastat returns, which would remain dormant until January 2025, coinciding with the filing of the December 2024 return. Whilst infrequent, some countries permit simplifications for such singular transactions. Understanding these regulations helps to avoid penalties.
Italy stands out with its unique approach to Intrastat. The country has devised a distinctive system, amalgamating Intrastat declarations and ECSL returns into a singular submission. This innovative system is worth noting for businesses operating in Italy.
It is important to note that a comprehensive Intrastat regulation, instating significant updates, came into effect in January 2022. It marked the transition to a modernised Intrastat system. Businesses must stay updated on these changes.
| Country | Arrivals | Dispatches | Exceptions |
|---|---|---|---|
| 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 | 41,000,000 DKK | 11,300,000 DKK | |
| Estonia | 700,000 € | 350,000 € | |
| Finland | 800,000 € | 800,000 € | |
| France | N/a | N/a | |
| 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 € (goods) and 100,000 € (services) | 0 € | |
| Latvia | 350,000 € | 200,000 € | |
| Lithuania | 550,000 € | 400,000 € | |
| Luxembourg | 250,000 € | 200,000 € | |
| Malta | 700 € | 700 € | |
| Netherlands | N/a | N/a | In 2023, the Netherlands abolished Intrastat thresholds. Following the French model, the Dutch approach involves notifying taxpayers obligated to submit Intrastat returns. The CBS will scrutinise intra-community transaction amounts, as reported in VAT returns, monthly to ascertain companies required to commence Intrastat submissions. |
| 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 € | Companies within the agricultural and food sectors face reduced thresholds: €200,000 for arrivals and €400,000 for dispatches. |
| Slovenia | 220,000 € | 270,000 € | |
| Spain | 400,000 € | 400,000 € | |
| Sweden | 15,000,000 SEK | 4,500,000 SEK | |
| United Kingdom (Northern Ireland (NI) - EU countries only) | 500,000 £ | 250,000 £ |
What Do Intrastat Thresholds Entail?
When we delve into Intrastat thresholds, we uncover the relief they provide. Individual EU nations set these benchmarks to alleviate the burden on businesses engaging in a lower volume of intra-community transactions, freeing them from the obligation of filing Intrastat returns.
It is important to note that there are typically distinct threshold values for dispatches and arrivals. However, some countries, like Austria, Malta, Czech Republic, Finland, and Romania, take a different approach, maintaining identical amounts for both.
It is worth noting that the Netherlands and France have unique approaches. They lack an exemption for Intrastat thresholds and, following the French model, opt for notification to taxpayers subject to Intrastat return submissions. The Statistics authorities conduct monthly scrutiny to determine if a company should initiate Intrastat filings, assessing intra-community transaction amounts reported in VAT returns by Dutch and French taxpayers.
Calculating Intrastat thresholds
These thresholds are computed independently for both dispatches and arrivals annually. A thorough examination is required to ascertain whether your intra-community supplies and acquisitions exceeded the corresponding thresholds within the calendar year. If affirmative, the obligation arises to initiate Intrastat returns, commencing from the month the business exceeds the relevant threshold.
2024 Combined Nomenclature
The Combined Nomenclature for 2024 has been released by the European Commission, adhering to the annual tradition. Access this link to learn more.
How Can Global Tax API Help?
Global Tax API is the ultimate solution for fulfilling Intrastat obligations throughout all EU nations. Whilst managing VAT compliance for companies involved in intra-community trade, our alert monitoring of Intrastat thresholds guarantees the prompt initiation of return submissions when required.