VAT News

Widespread Intrastat Changes Across Europe

As found in our Reporting Obligations & VAT Guides section, Intrastat reporting is a monthly obligation for companies who move goods across borders in the EU and are subject to varying value thresholds depending on the country involved. It essentially enables governments, and the EU, to track trade between countries for statistical purposes. However we are seeing it increasingly being used as a check on potential VAT fraud, which is rising.

Intrastat is in addition to the declarations required by the EU for declaring reverse charge VAT and the transfer of goods, a supplementary filing that reports all EU movements of goods for customs purposes. Like EC Sales Lists, it is separate from the EU VAT returns and reporting process, although based on the same data.

The following countries have introduced the following changes:

Bulgaria

Arrival threshold into the country has increased to €460,000 (previously €430,000)

Dispatches threshold out of the country has increased to €280,000 (previously €260,000)

Cyprus

Arrival threshold into the country has increased to €160,000 (previously €130,000)

Dispatches threshold has remained the same at €55,000

Czech Republic

Arrival threshold into the country has increased to CZK 12,000,000 (previously CZK 8,000,000)

Dispatches threshold out of the country has increased to CZK 12,000,000 (previously CZK 8,000,000)

Denmark

Arrival threshold into the country has increased to DKK 6,700,000 (previously DKK 6,200,000)

Dispatches threshold out of the country has increased to DKK 5,000,000 (previously DKK 4,700,000)

Finland

Arrival threshold into the country has increased to €600,000 (previously €550,000)

Dispatches threshold out of the country has increased to €600,000 (previously €500,000)

Croatia

Arrival threshold into the country has increased to HRK 2,200,000 (previously HRK 1,900,000)

Dispatches threshold out of the country has increased to HRK 1,200,000 (previously HRK 1,000,000)

The Netherlands

Arrival threshold into the country has decreased to €800,000 (previously €1,000,000)

Dispatches threshold out of the country has decreased to €1,000,000 (previously €1,200,000)

Poland

Arrival threshold into the country has increased to PLN 4,000,000 (previously PLN 3,000,000)

Dispatches threshold has remained the same at PLN 2,000,000

Romania

Arrival threshold into the country has increased to RON 900,000 (previously RON 500,000)

Dispatches threshold has remained the same at RON 900,000

For the full list of EU VAT Rates, Formats & Thresholds across Europe visit here - https://www.vatglobal.com/eu-vat-table

VATGlobal support companies with Intrastat filings and cross check vs VAT returns to ensure complete compliance.

For further information send us a message https://www.vatglobal.com/contact-us or call us on +44 (0) 203 961 7500

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