Many businesses taken out of the intra-community reporting requirement
Bulgaria has significantly raised the annual reporting thresholds for Intrastat for 2022. Intrastat is EU-wide (usually) monthly reporting regime for businesses to report the movement of goods between EU states. It is split between Arrivals (goods coming into Bulgaria from another EU state, and Dispatches (goods leaving Bulgaria for another EU state). It enables member states to track the movement of goods within the EU Single Market to understand economic trends and also to detect VAT fraud.
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The new 2022 Bulgaria reporting thresholds are as follows:
- Arrivals – BGN 520,000 (approx €270,000); currently BGN 430,000
- Dispatches – BGN 780,000 (approx €400,000); currently BGN 270,000
2023 EU VAT registration & Intrastat reporting threshold
| Country | VAT Registration thresholds | Intrastat thresholds | |||||
| Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
| Austria | €35,000 | Nil | €1,100,000 | €1,100,000 | €12m | €12m | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
| Bulgaria | BGN 100,000 | Nil | BGN 700,000 | BGN 1m | €7.3m | €14.7m | |
| Croatia | €40,000 | Nil | €400,000 | €200,000 | €345,000 | €400,000 | |
| Cyprus | €15,600 | Nil | €270,000 | €75,000 | €2.7m | €5.8m | |
| Czechia | CZK 2m | Nil | CZK 12m | CZK 12m | CZK 12m | CZK 12m | |
| Denmark | DKK 50,000 | Nil | DKK 22m | DKK 11m | DKK 22m | DKK 11m | |
| Estonia | €40,000 | Nil | €400,000 | €270,000 | €400,000 | €270,000 | |
| Finland | €15,000 | Nil | €800,000 | €800,000 | €800,000 | €800,000 | |
| France | Goods €85,800 Services €34,400 | Nil | €460,000 | €460,000 | €460,000 | €460,000 | |
| German | €22,000 | Nil | €800,000 | €500,000 | €48m | €50m | |
| Greece | Nil | Nil | €150,000 | €90,000 | €150,000 | €90,000 | |
| Hungary | HUF 12m | Nil | HUF 250m | HUF 140m | HUF 5bn | HUF 14bn | |
| Ireland | Goods €75,000 Services €37,500 | Nil | €500,000 | €635,000 | €5m | €34m | |
| Italy | €85,000 | Nil | See country guide | See country guide | See country guide | See country guide | |
| Latvia | €40,000 | Nil | €330,000 | €200,000 | €4m | €6m | |
| Lithuania | €45,000 | Nil | €500,000 | €300,000 | €7m | €10m | |
| Luxembourg | €35,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
| Netherlands | €20,000 | Nil | €5m | €1m | €5m | €1m | |
| Poland | PLN 207,000 | Nil | PLN 5m | PLN 2.7m | PLN 80m | PLN 128m | |
| Portugal | Nil | Nil | €400,000 | €400,000 | €5m | €6.5m | |
| Romania | RON 445,500 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
| Slovakia | €49,790 | Nil | €1m | €1m | €1m | €1m | |
| Slovenia | €50,000 | Nil | €1m | €1m | €4m | €9m | |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
| Sweden | SEK 80,000 | Nil | SEK 15m | SEK 4.5m | SEK 15m | SEK 4.5m | |
| Non-EU | |||||||
| Iceland | ISK 2m | ||||||
| Montenegro | €30,000 | n/a | n/a | n/a | n/a | ||
| Norway | NOK 50,000 | Nil | n/a | n/a | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | n/a | n/a | |
| UK (Northern Ireland - EU Intrastat only) | £85,000 | Nil | £500,000 | £250,000 | n/a | n/a | |
