What is EU Intrastat Reporting?
EU Intrastat reporting and the relevant EU Intrastat thresholds help customs to monitor the movement of goods within the European Union. It enables European governments to track statistics on the movements of goods between the EU member states. It is also a valuable way to mitigate the risks of VAT fraud.
What is an Intrastat Declaration?
An Intrastat declaration should detail all the outbound sales of goods dispatched to other EU member states and the inbound purchased arrivals of goods from other countries. In the declaration aspects such as the description of goods, commodity codes, quantity and value of the goods, terms of delivery, departure and arrival information and shipping costs should be included on the declaration.
When to submit Intrastat reporting?
Each EU member state has its own annual reporting Intrastat threshold. In addition, the thresholds in a country can differ between inbound goods (purchases) and outbound goods (sales). In almost all cases, EU Intrastat reporting must be done monthly. Most usually complete this task at the same time as their monthly VAT return.
EU Intrastat Threshold Table:
The below table shows the EU Intrastat thresholds for each EU member state. For other rates and VAT thresholds, you can also view this table.
Country | Intrastat Threshold |
Austria
AT |
€750,000 (Arrivals)
€750,000 (Dispatches) |
Belgium
BE |
€1,500,000 (Arrivals)
€1,000,000 (Dispatches) |
Bulgaria
BG |
BGN 460,000 (Arrivals)
BGN 280,000 (Dispatches) |
Cyprus
CY |
€160,000 (Arrivals)
€55,000 (Dispatches) |
Czech Republic
CZ |
CZK 12,000,000 (Arrivals)
CZK 12,000,000 (Dispatches) |
Germany
DE |
€ 800,000 (Arrivals)
€ 500,000 (Dispatches) |
Denmark
DK |
DKK 6,700,000 (Arrivals)
DKK 5,000,000 (Dispatches) |
Estonia
EE |
€ 200,000 (Arrivals)
€ 130,000 (Dispatches) |
Greece
EL |
€ 150,000 (Arrivals)
€ 90,000 (Dispatches) |
Spain
ES |
€ 400,000 (Arrivals)
€ 400,000 (Dispatches) |
Finland
FI |
€ 600,000 (Arrivals)
€ 600,000 (Dispatches) |
France
FR |
€ 460,000 (Arrivals)
€ 460,000 (Dispatches) |
Croatia
HR |
HRK 2.2 million (Arrivals)
HRK 1.2 million (Dispatches) |
Hungary
HU |
HUF 170,000,000 (Arrivals)
HUF 100,000,000 (Dispatches) |
Ireland
IE |
€ 500,000 (Arrivals)
€ 635,000 (Dispatches) |
Italy
IT |
N/A (Arrivals)
N/A (Dispatches) |
Lithuania
LT |
€ 280,000 (Arrivals)
€ 200,000 (Dispatches) |
Luxembourg
LU |
€ 200,000 (Arrivals)
€ 150,000 (Dispatches) |
Latvia
LV |
€ 180,000 (Arrivals)
€ 100,000 (Dispatches) |
Malta
MT |
€ 700 (Arrivals)
€ 700 (Dispatches) |
Netherlands
NL |
€ 800,000 (Arrivals)
€ 1,000,000 (Dispatches) |
Poland
PL |
PLN 4,000,000 (Arrivals)
PLN 2,000,000 (Dispatches) |
Portugal
PT |
€ 350,000 (Arrivals)
€ 250,000 (Dispatches) |
Romania
RO |
RON 900,000 (Arrivals)
RON 900,000 (Dispatches) |
Sweden
SE |
SEK 9,000,000 (Arrivals)
SEK 4,500,000 (Dispatches) |
Slovenia
SI |
€ 120,000 (Arrivals)
€ 200,000 (Dispatches) |
Slovakia / Slovak Republic
SK |
€ 200,000 (Arrivals)
€ 400,000 (Dispatches) |
United Kingdom
UK |
£1,500,000 (Arrivals)
£250,000 (Dispatches) |