Intrastat declarations are compulsory for companies engaged in intra-Community trade in goods within Europe.
For the year 2023, some EU Member States have changed their Intrastat thresholds from 2022, i.e. the minimum amount above which a company must declare its intra-Community trade. These are as follows:
| ARRIVALS 2022 | DISPATCHES 2023 | ARRIVALS 2022 | DISPATCHES 2023 |
|
|---|---|---|---|---|
| Austria | €750.000 | €1.100.000 | €750.000 | €1.100.000 |
| Bulgaria | ЛВ520.000 | ЛВ700.000 | ЛВ780.000 | ЛВ1.000.000 |
| Croatia | KN2.500.000 | €400.000 * | KN1.300.000 | €200.000 * |
| Cyprus | €180.000 | €270.000 | €55.000 | €75.000 |
| Denmark | KR13.000.000 | KR22.000.000 | KR10.000.000 | KR11.000.000 |
| Estonia | €230.000 | €400.000 | €130.000 | €270.000 |
| Finland | €600.000 | €800.000 | €600.000 | €800.000 |
| Hungary | FT170.000.000 | FT250.000.000 | ||
| Italy | €200.000 | If at least one of the previous 4 quarters the amount is = or > €350,000 | €0 | Same as 2022 |
| Latvia | €230.000 | €330.000 | €120.000 | €200.000 |
| Lithuania | €280.000 | €500.000 | €200.000 | €300.000 |
| €200.000 | €250.000 | €150.000 € | €200.000 | |
| Poland | ZŁ4.000.000 | ZŁ5.000.000 | ZŁ2.000.000 | ZŁ2.700.000 |
| Portugal | €350.000 | €400.000 | €350.000 | €400.000 |
| Romania | L900.000 | L1.000.000 | L900.000 | L1.000.000 |
| Slovenia | €140.000 | €200.000 | €200.000 | €270.000 |
| Sweden | KR9.000.000 | KR15.000.000 | KR4.500.000 | Same as 2022 |
Note: the information contained above is subject to change every year. This table is provided for information purposes only.
It is important to note that these thresholds may vary from country to country and may change regularly. It is therefore advisable to check regularly with the national tax authorities to ensure that you are using the most up-to-date thresholds.
The Intrastat 2023 thresholds of the other EU Member States remain unchanged.
Intrastat declarations must be submitted monthly or quarterly depending on the company’s intra-Community trade volumes. The information required in these declarations includes the company’s VAT number, the customs codes of the products, the quantities and values of intra-Community trade.
It is important for companies to respect the Intrastat declaration deadlines to avoid financial penalties. It also allows statistical data on intra-Community trade to be collected.
Would you like to outsource your Intrastat declarations? Contact our experts.
Source: ASD Group
