Acquisitions thresholds hiked; new IDEP+ filing portal
The Netherlands has updated its 2022 Intrastat reporting thresholds as follows:
- Acquisitions: raised from €800,000 to €5m per annum
- Dispatches: no change on 2022 at €1m per annum
There are no detailed Intrastat thresholds for the Netherlands. The reporting deadline remains the 10th of the month following the reporting month end. A new portal for Intrastat submissions, IDEP+, has been launched. Businesses must first register with the tax authorities to gain login details.
Intrastat is the EU reporting regime to report the movement of goods across EU borders within the Single Market. It was introduced in 1993 with the removal of internal customs border reporting obligations.
2022 EU Intrastat changes
From January 2022 Intrastat requires addition information:
- country of origin for dispatches
- The VAT identification number of the recipient of the goods dispatched.
Intrastat captures the movement of goods – sales or own goods – between EU member states. It was introduced in 1993 with the launch of the single market and ending of internal customs borders tracking.
2022 EU VAT registration and Intrastat reporting threshold
|Country||VAT Registration threshold||Intrastat threshold|
|EU One-Stop Shop||€10,000||€10,000 EU sellers only||n/a||n/a|
|Bulgaria||BGN 50,000||Nil||BGN 520,000||BGN 780,000|
|Croatia||HRK 300,000||Nil||HRK 2.6m||HRK 1.5m|
|Czech Republic||CZK 1m||Nil||CZK 12m||CZK 12m|
|Denmark||DKK 50,000||Nil||DKK 13m||DKK 10m|
|France||Goods €85,800 Services €34,400||Nil||€460,000||€460,000|
|Hungary||HUF 12m||Nil||HUF 170m||HUF 100m|
|Ireland||Goods €75,000 Services €37,500||Nil||€500,000||€635,000|
|Malta||Goods €35,000 Other €30,000||Nil||€700||€700|
|Poland||PLN 207,000||Nil||PLN 4m||PLN 2m|
|Romania||RON 445,500||Nil||RON 900k||RON 900k|
|Sweden||SEK 30,000||Nil||SEK 9m||SEK 4.5m|
|Russia||RUB 8m (on application)||Nil||n/a||n/a|
|Switzerland||CHF 100,000||CHF 100,000 global income||n/a||n/a|
|UK (Northern Ireland - EU Intrastat only)||£85,000||Nil||£500,000||£250,000|