Intrastat thresholds are value thresholds which decide if companies in an EU Member State qualify to file a return to tax authorities, based on their intra-community trading. These thresholds change annually, prompting businesses to conduct an annual recalculation to know their obligations.
This blog contains all the Intrastat reporting thresholds for 2023, as well as important information for businesses trading within the EU. It will be updated to reflect any changes as soon as they are implemented.
Level up your Intrastat knowledge with our handy Intrastat guide, which covers reporting requirements, returns and declarations, commodity codes, how Sovos can help and more.
What are Intrastat thresholds?
Intrastat thresholds are annual value thresholds that decide whether businesses must declare their intra-EU trades to the relevant national tax authorities.
While Intrastat is based on a European Union regulation, Member States have implemented the rule differently. As such, companies trading across the EU must be aware of the exemption threshold for each country they trade in – whether that’s acquiring or dispatching goods.
When a business exceeds the threshold in a Member State, it must continue to file Intrastat returns with the country until the applicable January-to-December period has concluded.
How can I calculate Intrastat thresholds?
Intrastat thresholds must be calculated each year as they change annually, and there are separate values for arrivals and dispatches.
To make it easy for your business, we have listed all the Intrastat thresholds below in a table – country-by-country. Find out whether your company needs to file an Intrastat return in EU Member States where you do business.
Intrastat thresholds in 2023
The current Intrastat thresholds have been in place since the beginning of the year. They are due to change again in 2024. For the current applicable thresholds for your business, view the table below.
The table will be kept updated with the latest threshold values.
|Austria||EUR 1.1 million||EUR 1.1 million|
|Belgium||EUR 1.5 million||EUR 1 million|
|Bulgaria||BGN 700.000||BGN 1 million|
|Croatia||EUR 400.000||EUR 200.000|
|Cyprus||EUR 270.000||EUR 75.000|
|Czech Republic||CZK 12 million||CZK 12 million|
|Denmark||DKK 22 million||DKK 11 million|
|Estonia||EUR 400.000||EUR 270.000|
|Finland||EUR 800.000||EUR 800.000|
|France||No threshold||No threshold|
|Germany||EUR 800.000||EUR 500.000|
|Greece||EUR 150.000||EUR 90.000|
|Hungary||HUF 250 million||HUF 140 million|
|Ireland||EUR 500.000||EUR 635.000|
|Italy||EUR 350.000 (goods)
EUR 100.000 (services)
|Latvia||EUR 330.000||EUR 200.000|
|Lithuania||EUR 500.000||EUR 300.000|
|Luxembourg||EUR 250.000||EUR 200.000|
|Malta||EUR 700||EUR 700|
|Netherlands||The Netherlands have abolished the Intrastat threshold. Intrastat has become a report to submit “on demand” of the Dutch authorities.||The Netherlands have abolished the Intrastat threshold. Intrastat has become a report to submit “on demand” of the Dutch authorities.|
|Poland||PLN 5 million||PLN 2.7 million|
|Portugal||EUR 400.000||EUR 400.000|
|Romania||RON 1 million||RON 1 million|
|Slovakia||EUR 1 million||EUR 1 million|
|Slovenia||EUR 200.000||EUR 270.000|
|Spain||EUR 400.000||EUR 400.000|
|Sweden||SEK 15 million||SEK 4.5 million|
|United Kingdom||GBP 500.000||GBP 250.000|
Intrastat threshold exemptions and exceptions
Businesses that trade within an EU Member State but at figures lower than those listed in the above table are not required to file Intrastat returns. There are additional nuances that exist on a country-by-country basis that may change the obligations of a company.
The Netherlands removed its threshold in 2023. Its tax authorities will notify taxpayers subject to submitting Intrastat returns. They monitor intra-community transactions performed by domestic taxpayers monthly.
Italy and France differ from other countries as it has combined Intrastat returns and ECSL returns into a single declaration.
It can be difficult to stay on top of Intrastat, especially with the variety among countries, but Sovos can help. Contact our team of experts to find out how we can assist.
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How Sovos can help with Intrastat
Sovos’ Advanced Periodic Reporting (APR) is a cloud solution. It mitigates the risks and costs of compliance, futureproofing and streamlining the handling of your periodic reporting – including Intrastat.
Our solution automates, centralises and standardises the preparation, reconciliation, amendment and validation of summary reports to make meeting your obligations simple.