In accordance with their desire to comply with Regulation (EU) 2019/2152 of the European Parliament, the Latvian Statistical Office on the basis of paragraph 2 of this law has set new thresholds.
The new Intrastat 2024 thresholds have therefore been amended and will come into force on 1 January:
- The threshold for listing is raised from €330,000 to €350,000
- The dispatch threshold remains unchanged at €200,000
If the thresholds are exceeded during 2024, the obligation to file Intrastat declarations will apply from the month in which the thresholds were exceeded.
This also applies to the 2023 period: if the thresholds have been exceeded, Intrastat declarations must be filed.
For more information on your Intrastat obligations in Latvia, please contact our experts.
Source : Likumi.lv (in Latvian)