2018 Intrastat reporting thresholds

Below is a list of the EU member states’ 2018 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 million
€25 million
€1.5 million
€25 million
   
Bulgaria
BGN 240,000
BGN 11.7 million
BGN 410,000
BGN 5.6 million
   
Croatia
-
HRK 750,000
- HRK 1.7 million
   
Cyprus
€55,000
€5.8million
€100,000
€1.85 million
   
Czech Republic
CZK 8 million
- CZK 8 million
-    
Denmark
DKK 4.5 million
- DKK 6 million
-    
Estonia
€130,000
€6 million
€200,000
€5.5 million
   
Finland
€500,000
- €550,000
-    
France 
- €460,000
- €460,000
   
Germany
€500,000
€46 million
€800,000
€38 million
   
Greece
€90,000
- €150,000
-    
Hungary
HUF 100 million
HUF 14 billion
HUF 170 million
HUF 5 billion
   
Ireland
€635,000
- €500,000
-    
Italy - - - -    
Latvia
€100,000
€4 million
€180,000
€2.5 million
   
Lithuania
€170,000
€6 million
€280,000
€3 million
   
Malta
- €700
- €700
   
Netherlands
€1.2 million
- €1 million
-    
Poland
PLN 2 million
PLN 93 million
PLN 3 million
PLN 50 million
   
Portugal
€250,000
€6.5 million
€350,000
€5 million
   
Romania
RON 900,000
RON 20 million
RON 500,000
RON 10 million
   
Slovak Republic
- €400,000
- €200,000
   
Slovenia
€200,000
€9 million
€120,000
€4 million
   
Spain
- €400,000
- €400,000
   
Sweden
SEK4.5 million
- SEK9 million
-    
United Kingdom
£250,000
£24 million
£1.5 million
£24 million