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Latvia new Intrastat reporting thresholds 2024

Increase in Intrastat Arrivals threshold from 1 January 2024

Latvia has raised its Intrastat reporting thresholds for 2024 as follows

  • Arrivals: increased to €350,000 per annum from €330,000
  • Dispatches: unchanged at €200,000 per annum

Read more in our Latvia VAT guide.

Check EU intrastat thresholds across the 27 member states, including Northern Ireland – EU Intrastat special requirements after Brexit.

Common Intrastat headings:

  • Reporting period
  • Type of declaration
  • Customs Chamber Code
  • Consignee (for import) or consignor (for export)
  • Representative
  • Total invoice value
  • Total number of items
  • Item number
  • Item description
  • Country of dispatch or destination code
  • Transaction type code
  • Item code
  • Country of origin code
  • Net weight
  • Quantity in the supplementary measurement unit
  • Invoice value
  • Person filling in
  • Counterparty’s VAT identification number

Intrastat reporting was introduced at the time of the launch of the EU Single Market in 1993 following the dropping of customs checks and reporting on movement of goods between EU member states. Intrastat enables customs and tax authorities to track trade, but increasingly to identify VAT fraud.

2024 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 1.65m BGN 1.9m €16m €37.2m
Croatia €40,000 Nil €450,000 €300,000 €450,000 €300,000
Cyprus €15,600 Nil €320,000 €75,000 €2.7m €5.8m
Czechia CZK 2m Nil CZK 15m CZK 15m CZK 30m CZK 30m
Denmark DKK 50,000 Nil DKK 22m DKK 11m DKK 22m DKK 11m
Estonia €40,000 Nil €700,000 €350,000 €700,000 €350,000
Finland €15,000 Nil €800,000 €800,000 €800,000 €800,000
France Goods €85,800 Services €34,400 Nil Discretionary Discretionary Discretionary Discretionary
Germany €22,000 Nil €800,000 €500,000 €49m €51m
Greece Nil Nil €150,000 €90,000 €150,000 €90,000
Hungary  HUF 12m Nil HUF 270m HUF 150m HUF 5.5bn HUF 15bn
Ireland Goods €80,000 Services €40,000 Nil €500,000 €635,000 €5m €34m
Italy €85,000 Nil See country guide See country guide See country guide See country guide
Latvia €50,000 Nil €350,000 €200,000 €5m €7m
Lithuania €55,000 Nil €550,000 €400,000 €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 Discretionary Discretionary Discretionary Discretionary
Poland PLN 200,000 Nil PLN 6.2m PLN 2.8m PLN 103m PLN 150m
Portugal Nil Nil €600,000 €600,000 €6.5m €6.5m
Romania RON 445,500 Nil RON 1m RON 1m RON 10m RON 20m
Slovakia €49,750 Nil €1m €1m €1m €1m
Slovenia €50,000 Nil €220,000 €270,000 €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
Bosnia BAM 100,000 Nil n/a n/a n/a n/a
Iceland ISK 2m Nil n/a n/a n/a n/a
Montenegro €35,000 Nil 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 £24m £24m

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