2021 Intrastat reporting thresholds
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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