2020 Intrastat reporting thresholds - Avalara

Below is a list of the EU member states’ 2021 Intrastat reporting thresholds for goods. There are different Intrastat thresholds for the supply of services within the EU.

Intrastat is the monthly filing regime for companies sending (dispatches) and receiving (arrivals) goods across EU member countries’ national borders. It enables countries to monitor intra-community supplies and general trade.

In addition, Intrastat is increasingly becoming a useful tool for the tax authorities to evaluate the risk of VAT frauds. Many countries, notably Germany and Belgium, look to reconcile companies’ VAT returns to their Intrastat filings to identify inconsistencies in their VAT compliance. So whilst fines for non-compliance of Intrastat are very low, companies should therefore ensure they are fully up-to-date on their reporting.

Intrastat thresholds

Country	Arrivals Simplified	Full	Dispatches Simplified	Full
Austria	€750,000	€12 million	€750,000	€12 million
Belgium	€1.5 million	€25 million	€1.0 million	€25 million
Bulgaria	BGN 430,000	BGN 11.7 million	BGN 270,000	BGN 5.6 million
Croatia	-	HRK 2.2 million	-	HRK 1.2 million
Cyprus	€180,000	€5.8million	€55,000	€1.85 million
Czech Republic	CZK 12 million	-	CZK 12 million	-
Denmark	DKK 6.9 million	-	DKK 5.2 million	-
Estonia	€230,000	€6 million	€130,000	€5.5 million
Finland	€600,000	-	€600,000	-
France	-	€460,000	-	€460,000
Germany	€800,000	€46 million	€500,000	€38 million
Greece	€150,000	-	€90,000	-
Hungary	HUF 170 million	HUF 14 billion	HUF 100 million	HUF 5 billion
Ireland	€500,000	-	€635,000	-
Italy	-	€200,000 (monthly submissions)	-	Less than €50,000 quarterly; more than €50,000 monthly submissions
Latvia	€220,000	€4 million	€120,000	€2.5 million
Lithuania	€250,000	€6 million	€120,000	€3 million
Malta	-	€700	-	€700
Netherlands	€1 million	-	€800,000	-
Poland	PLN 4 million	PLN 93 million	PLN 2 million	PLN 50 million
Portugal	€350,000	€6.5 million	€250,000	€5 million
Romania	RON 900,000	RON 20 million	RON 900,000	RON 10 million
Slovak Republic	-	€200,000	-	€400,000
Slovenia	€140,000	€9 million	€220,000	€4 million
Spain	-	€400,000	-	€400,000
Sweden	SEK9.0 million	-	SEK4.5 million	-
United Kingdom (non-EU) Brexit Intrastat changes	£1.5m (2021 only)	£24 million (2021 only)	£250k (Northern Ireland only)	£24 million (Northern Ireland only)

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