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Belgium raises Intrastat arrivals threshold 2015

  • VAT
  • 23 December 2014 | Richard Asquith

Belgium raises Intrastat arrivals threshold 2015

Belgium is to raise its Intrastat arrivals reporting threshold at the start of 2015 from €700,000 to €1,500,000 per annum.  This goes alongside the Belgian VAT regime.

Intrastat is the reporting regime which enables countries in the European Union to track the movement of goods across each others borders. It was introduced in 1993 with the start of the Single Market for Goods. This dropped customs reporting.

Arrivals is the term for ‘imports’ by a VAT registered company into and EU country. The opposite, ‘exports’, is known as Dispatches. Every EU country sets the annual Intrastat registration thresholds for Intrastat reporting. Aside from helping monitor the amounts of trade flows, Intrastat is important.

There will be no change to the Belgian Dispatches threshold, which will remain at €1 million per annum.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.