March 2, 2023
What Is Intrastat?
Intrastate is the data collection system used for collecting statistics on the trade of goods between companies in two EU member states (B2B Sales).
Intrastat returns are due to be filed in a member state, when the value of goods sold or purchased by a business surpass’ a threshold. This threshold differs in each EU member state, and the report must be filed in each state once the threshold for that specific state has been met. There are separate reports, and thresholds, for both arrivals and dispatches from each EU member state.
From January 2023, the level of turnover required to trigger the need for Intrastat Reporting has changed in some EU counties.
When To Report?
Intrastat reports are required to be filed from January – December the year following the exceeding of the threshold. For example, if a business was to exceed the threshold in the August of 2022 from January 2023 the reports would be required. These must be filed for one complete calendar year.
EU Member State | Arrival Threshold 2023 (EUR unless otherwise stated) | Dispatch Threshold 2023 (EUR unless otherwise stated) | Thresholds in 2022 (Arrival / |
Austria | 1,100,000 | 1,100,000 | No Change |
Belgium | 1,500,000 | 1,000,000 | No Change |
Croatia (* Currency EUR | 400,000 | 200,000 | 327,260 / 399,710* |
Cyprus | 270,000 | 75,000 | 180,000 / 55,000 |
Czech Republic | 12,000,000 CZK | 12,000,000 CZK | No Change |
Estonia | 400,000 | 270,000 | 230,000 / 130,000 |
France | 460,000 | 460,000 | No Change |
Finland | 800,000 | 800,000 | 600,000 / 600,000 |
Germany | 800,000 | 500,000 | No Change |
Ireland | 500,000 | 635,000 | No Change |
Latvia | 330,000 | 200,000 | 230,000 / 120,000 |
Lithuania | 500,000 | 300,000 | 280,000 / 200,000 |
Luxembourg | 250,000 | 200,000 | 200,000 / 150,000 |
Poland | 5,000,000 PLN | 2,7000,000 PLN | 4,000,000 / 2,000,000 PLN |
Portugal | 400,000 | 400,000 | 350,000 / 350,000 |
Romania | 1,000,000 Leu | 1,000,000 Leu | 900,000 / 900,000 Leu |
Slovenia | 200,000 | 270,000 | 140,000 / 200,000 |
Spain | 400,000 | 400,000 |
|
Sweden | 15,000,000 KR | 4,500,000 KR | 9,000,000 / 4,500,000 KR |
Exceptions: In the Netherlands there is no threshold, the tax authorities will notify businesses once they are required to file intrastate reports. In Italy, all countries are required to submit intrastate once intra-community supply is made.
