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Netherlands ends Intrastat reporting threshold 2023

Dutch tax office will in future alert businesses undertaking intra-EU movement of goods to their obligations to Intrastat reporting

Since the start of 2023, Intrastat reporting threshold no longer applies in the Netherlands. Instead Centraal Bureau voor de Statistiek (the customs authorities – ‘CBS’)will contact taxpayers to inform them if they are mandated to produce the listing of goods being moved to and from the Netherlands and other EU member states. CBS will check and monitor monthly (by sampling) the amounts of intra-Community transactions carried out by Dutch taxable persons based on their VAT returns. If eligible, Intrastat must be filed by the tenth of the following month.

Until the end of 2022, the Dutch Intrastat thresholds were:

  • Arrivals from other EU states to the Netherlands €5m per annum;
  • dispatches to other EU states from the Netherlands €1m per annum

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 300,000 Nil RON 1m RON 1m RON 10m RON 20m
Slovakia €62,500 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) £90,000 (Apr 2024) Nil £500,000 £250,000 £24m £24m

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