Intrastat Change of Thresholds 2023

Mar 2, 2023 | EU VAT

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 /
Dispatch, EUR unless otherwise stated)

Austria

1,100,000

1,100,000

No Change

Belgium

1,500,000

1,000,000

No Change

Croatia

(* Currency EUR
from 01/01/23)

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. 

 

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