How to Complete Your Intrastat in 2025: A Comprehensive Guide for a Successful Declaration

The Intrastat declaration is an essential element for businesses engaged in intra-community goods transactions within the European Union. With the introduction of new thresholds for 2025, it is crucial for businesses to fully understand how to complete a declaration to avoid costly mistakes. In this article, we will guide you through the necessary steps to complete a 2025 Intrastat declaration.

What is Intrastat?

Intrastat is a system for collecting statistical data that tracks trade exchanges of goods between Member States of the European Union (EU). It is mandatory for businesses that carry out imports or intra-community exports. The Intrastat declaration allows tax authorities to collect information on the nature, quantity, and value of goods exchanged. It aims to provide an overview of goods trade within the European Union.

Who Must Complete the 2025 Intrastat Declaration?

In 2025, all businesses that carry out intra-community goods exchanges with other European Union members must complete an Intrastat declaration. However, some businesses are exempt if their volume of intra-community exchanges does not exceed a specific threshold set by each E.U. Member State for each year. In 2025, these Intrastat thresholds will be adjusted, and it is important to check if your business is affected.

Information Required to Complete the 2025 Intrastat Declaration

The 2025 Intrastat declaration requires the collection of several key pieces of information. Here are the essential elements to include:

1. VAT number: It is essential for the business to have a valid VAT number for intra-community exchanges.
2. Country of origin or destination code: For each transaction, you must indicate the country of departure or destination of the goods. This country must be a European Union member.
3. Nature of the goods: The EU’s combined nomenclature (CN) is used to identify the nature of the goods exchanged. Each product must be classified according to its description and the corresponding code in this nomenclature.
4. Value of the goods: You must indicate the value of the goods exchanged in euros, taking into account all costs related to the purchase or sale, such as transport, insurance, and other fees.
5. Quantity of the goods: The quantity of the goods exchanged must be provided, usually in terms of physical units, such as the number of items, gross weight, or volume.
6. Mode of transport: Information on the mode of transport for the goods (e.g., maritime, air, land transport) must also be provided.
7. Transaction date: The date of the exchange must be provided for each declaration.

The Key Steps to Complete the 2025 Intrastat Declaration

The Intrastat declaration process may seem complex, but by following the steps below, you can complete the declaration with ease:

1. Gather the necessary information

Before you begin filling out an Intrastat declaration, you must gather all the information related to the trade exchanges made during the relevant period (month or quarter). This includes invoices, delivery notes, transport documents, and any other items that can justify the intra-community imports and exports.

2. Check the exemption thresholds

In 2025, the Intrastat declaration thresholds may have changed. Be sure to check whether your business is subject to the declaration requirement based on its volume of intra-community exchanges. If you are below the set threshold, you may not be required to complete a declaration. Discover below the 2025 Intrastat thresholds for each country of the European Union as well as the United Kingdom.

STATE	CURRENCY	ARRIVALS	DISPATCHES	DEADLINE
Austria	EUR	€1,100,000	€1,100,000	10 m+1 (business day)
Belgium	EUR	€1,500,000	€1,000,000	20 m+1 (day of the month)
Bulgaria	BGN	ЛВ1,700,000	ЛВ2,200,000	14 m+1 (day of the month)
Croatia	EUR *	EUR450,000	EUR300,000	15 m+1 (day of the month)
Cyprus	EUR	€320,000	€75,000	10 m+1 (day of the month)
Czeck Republic	CZK	KČ15,000,000	KČ15,000,000	10 m+1 – paper (business day) 12 m+1 – digital (business day)
Denmark	DKK	KR41,000,000	KR11,300,000	Depending on the affiliated group (1 or 2) **
Estonia	EUR	Removed	€350,000	14 m+1 (day of the month)
Finland	EUR	€800,000	€800,000	10 m+1 (day of the month)
France	EUR	On request from customs ***	On request from customs ***	10 m+1 (business day)
Germany	EUR	€3,000,000	€1,000,000	10 m+1 (business day)
Great Britain (England, Wales, Scotland)	GBP	N/A ****	N/A ****	N/A ****
Greece	EUR	€200,000	€90,000	26 m+1 (business day)
Hungary	HUF	FT400,000,000	FT160,000,000	15 m+1 (day of the month)
Ireland	EUR	€750,000	€750,000	23 m+1 (day of the month)
Italy	EUR	If at least one of the previous 4 quarters the amount is = or > €350,000	€0	25 m+1 (day of the month)
Latvia	EUR	€350,000	€200,000	10 m+1 (day of the month)
Lithuania	EUR	€570,000	€400,000	10 m+1 (business day)
Luxembourg	EUR	€250,000	€200,000	22 m+1 (business day)
Malta	EUR	€700	€700	10 m+1 (business day)
Netherlands	EUR	On request from Customs	On request from Customs	10 m+1 (business day)
Poland	PLN	ZŁ6,000,000	ZŁ2,800,000	10 m+1 (day of the month)
Portugal	EUR	€650,000	€600,000	15 m+1 (day of the month)
Romania	RON	L1,000,000	L1,000,000	15 m+1 (day of the month)
Slovakia	EUR	€1,000,000	€1,000,000	15 m+1 (day of the month)
Slovenia	EUR	€240,000	€270,000	15 m+1 (day of the month)
Spain	EUR	€400,000	€400,000	12 m+1 (day of the month)
Sweden	SEK	KR15,000,000	KR12,000,000	10 m+1 (day of the month) - paper 13 m+1 (day of the month) - digital
United Kingdom (Northern Ireland)	GBP	£500,000	£250,000	21 m+1 (day of the month)

* The euro has been the currency of Croatia since 1st January 2023, replacing the kuna.

** The Danish administration offers two submission schedules assigned to two groups. The submission dates (link in English) will therefore depend on the group to which you have been assigned (Group 1 or 2).

*** The thresholds of 460,000 euros for Arrivals and 1 euro for Dispatches have been abolished. Companies must submit this declaration monthly as soon as they receive a letter from the customs administration (this may be a declaration for Arrivals, Dispatches, or both, depending on the letter received).

**** N/A: not applicable. No Intrastat obligation.

Note: The information provided above is subject to change each year. This table is for informational purposes only.

3. Access the declaration platform

The Intrastat 2025 declaration is primarily done online, through dedicated platforms such as the French tax authority portal or specialised software. You must log in to the platform using your SIRET number and your VAT number to access your account.

4. Complete the declaration

The input screen will guide you through the different sections of the declaration, where you will need to enter the collected information (quantity, value, country code, nature of the goods, etc.). Be precise with the information you provide, as any errors may lead to administrative penalties.

5. Verify the data

Once all the information has been entered, it is crucial to check the consistency of the data. Ensure that all information matches the commercial documents (invoices, delivery notes) and that values and quantities are correctly reported.

6. Submit the declaration

After verifying all the information, you can submit your declaration. A receipt confirmation will be sent to you by the platform to confirm that your declaration has been successfully recorded.

7. Keep the supporting documents

It is essential to keep all the supporting documents related to your Intrastat declaration (invoices, transport documents, etc.) for at least five years. These documents may be requested by the tax authority in the event of an audit.

Common Mistakes to Avoid

Although the declaration process is relatively straightforward, some common mistakes can lead to issues. Here are some pitfalls to avoid:

• Failing to declare certain intra-community exchanges: If you omit certain intra-community exchanges, even unintentionally, it can lead to penalties.
• Incorrect classification of goods: Using the wrong nomenclature code to describe your products can lead to processing errors.
• Incorrect entry of values: Ensure that the value of the goods exchanged is correctly calculated, including all additional costs (transport, insurance, etc.).
• Failure to meet deadlines: The Intrastat declaration deadlines must be strictly followed. In general, you have until the 15th of the following month to submit the declaration.

The Benefits of Correctly Completing an Intrastat Declaration

By correctly completing your Intrastat declaration, you contribute to the proper management of intra-community trade exchanges and the collection of statistical data within the Union. Additionally, this helps you avoid penalties and maintain a good relationship with the tax authorities. A correct declaration will also allow you to better track your trade exchanges and prepare for potential audits.

Why Choose ASD Group for Managing Your 2025 Intrastat Declarations?

Filling out an Intrastat declaration 2025 requires particular attention to detail and strict adherence to procedures. By following the steps outlined in this guide and ensuring the accuracy of your information, you will be able to successfully complete a declaration and avoid any penalties. Make sure you understand the specific requirements for your business and check the Intrastat exemption thresholds for 2025 to find out if you need to submit a declaration.

At ASD Group, we handle the management of your Intrastat declarations through our experts and our ASD Intrastat platform, included in the MyASD suite. We thus simplify the management of your Intrastat declarations, allowing you to focus on your core business.

The information in this article is for guidance only and does not constitute professional advice. For personalised advice, contact us!