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
Country	Arrivals 2023	Dispatches 2023
Bulgaria	BGN 700,000	BGN 1,000,000
Croatia	EUR 400,000	EUR 200,000
Cyprus	EUR 270,000	EUR 75,000
Denmark	DKK 22,000,000	DKK 11,000,000
Estonia	EUR 270,000	EUR 400,000
Finland	EUR 800,000	EUR 800,000
Hungary	HUF 250,000,000	HUF 140,000,000
Latvia	EUR 330,000	EUR 200,000
Lithuania	EUR 500,000	EUR 300,000
Luxembourg	EUR 250,000	EUR 200,000
Poland	PLN 5,000,000	PLN 2,700,000
Portugal	EUR 400,000	EUR 400,000
Romania	RON 1,000,000	RON 1,000,000
Slovenia	EUR 200,000	EUR 270,000
Sweden	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.