VAT | instrastat
2 mins | March 13, 2023

EU: Member States Release New Intrastat Thresholds for 2023

Are you pushing the (new) limit? 

EU: Member States Release New Intrastat Thresholds for 2023

Are you pushing the (new) limit? 

If you’re reading this article, you’re most likely well-familiar with the fact that all VAT-registered companies that engage in intra-community trade in goods within the EU must supply Intrastat declarations. If not, you’re either non-compliant or exempted from providing Intrastat returns; we’re hoping for the latter. 

However, if you’ve been diligently filing your intrastat in the past, the updated thresholds could mean that you can join the exempted in a few Member States yourself. But before we get ahead of ourselves, let’s touch base on the newly adjusted thresholds for particular Member States and whether or not your business trade could be affected. Here's what you need to know: 

What are Intrastat returns?

Intrastat returns or declarations measure the movement of goods across EU member states. This statistical report is due in every Member State if the goods arrived or dispatched surpass the relevant country threshold. These declarations must be submitted monthly or quarterly, depending on the company's Intra-community trade volumes. Deadlines for submission also differ depending on the Member State. Each Member state has fixed national thresholds that are reviewed annually and occasionally changed. These thresholds apply separately to arrivals and dispatches. The most recent changes occurred on 1 January 2023 and involved 15 Member States. 

Once this threshold is surpassed, you're required to submit two separate declarations;

  • An EU sales list
  • An Intrastat declaration

The purpose of the thresholds is also to exempt specific companies from having to submit Intrastat returns if they're performing a lower number of intra-Community transactions. 

To ensure that your business complies with EU Intrastat rules, requirements, and deadlines, you must frequently check the updated yearly thresholds. The most recent changes are as follows; 

Updated Intrastat thresholds 2023


Arrivals 2023

Dispatches 2023


BGN 700,000

BGN 1,000,000


EUR 400,000

EUR 200,000


EUR 270,000

EUR 75,000


DKK 22,000,000

DKK 11,000,000


EUR 270,000

EUR 400,000


EUR 800,000

EUR 800,000


HUF 250,000,000

HUF 140,000,000


EUR 330,000

EUR 200,000


EUR 500,000

EUR 300,000


EUR 250,000

EUR 200,000


PLN 5,000,000

PLN 2,700,000


EUR 400,000

EUR 400,000


RON 1,000,000

RON 1,000,000


EUR 200,000

EUR 270,000


SEK 15,000,000

SEK 4,500,000


The Netherlands removes Intrastat thresholds

In addition to the updated Intrastat thresholds announced by some Member States, The Netherlands has decided to remove Intrastat thresholds starting in 2023. Instead, The Netherlands are following a similar approach as in France, where authorities will notify taxpayers when they become required to submit Intrastat returns. This process will involve The Statistics Authorities monitoring the amount of intra-Community transactions performed by Dutch taxpayers based on their VAT returns. 

Know your (threshold) limits with VAT IT

VAT thresholds, treatment and deadlines can change without a moment's notice. Instead of continuously playing catch-up, stay in the loop and up to date with all the latest registration and filing requirements. Curious about how the new thresholds apply to your specific trade? Get in touch with our advisory where we provide innovative practical business advice that guarantees compliance.



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