Increase for annual threshold for reporting intra-community movements of goods
The Baltic state of Estonia is hiking the Intrastat goods arrivals and dispatches reporting threshold from 1 January 2023. The changes will be:
- Dispatches: will increase from €200,000 to €270,000
- Arrivals: is unchanged from 2022 at €400,000
Read more in our Estonia VAT guide.
Intrastat – EU goods movement reporting
Intrastat is the intra-EU goods movements reporting regime. It was introduced in 1993 at the time of the introduction of the Single Market and removal of customs checks and declarations between EU member states. Intrastat enables states to track the movement of goods within the EU – both arrivals (imports) and dispatches (exports). Also in an attempt to tackle VAT fraud and reduce the EU VAT Gap.
Thresholds are set relatively high to capture just the largest traders who account for the vast majority of intra-EU trade.
The basic information required includes:
- the identification number allocated to the party responsible for providing information;
- the reference period;
- the flow (arrival, dispatch);
- the commodity;
- the value of the goods;
- the quantity of the goods;
- the partner Member State;
- the nature of the transaction.
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 |