Germany Intrastat threshold rise to €800,000

  • Sep 20, 2015 | Richard Asquith

Germany Intrastat threshold rise to €800,000

German is to increase its Intrastat arrivals (Eingang) threshold from €500,000 to €800,000 per annum from 1 January 2016. There will be no increase to the dispatches (Versand) threshold of €500,000.

Intrastat and movements of goods

Intrastat is a reporting requirement for businesses moving goods across EU internal borders – excludes imports or exports. It was introduced in 1993 on the launch of the EU Single Market which internal customs processes were withdrawn. Intrastate enables EU member states to still track the movement and trade of goods across their borders.

Intrastat filing are only required once annual movements go over annual Intrastat threshold. There are two types of reports: Arrivals record the receipts of goods a company has into its country; Dispatches records the goods that a company sends to another EU country. In some countries, such as France, the reports are combined in one.

Intrastat have become increasingly important in the fight against VAT fraud. Tax authorities regularly compare movements of goods with VAT returns to detect anomalies.

E-commerce sellers, for example Fulfilment by Amazon, are required to complete Intrastat for the movement of their goods from their home country to their foreign warehouses prior to onward B2C sales.

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara