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Greece updates 2015 Intrastat thresholds

  • VAT
  • 06 April 2015 | Richard Asquith

Greece updates 2015 Intrastat thresholds

The Greek VAT authorities have updated the reporting thresholds for Intrastat. The arrivals threshold has risen from €100,000 per annum to €150,000. The dispatches threshold has been unchanged and remains at €90,000 per annum.

Intrastat reporting

The Intrastat reporting regime was introduced into the European Union in 1993 with the creation of the EU’s Single Market. This enabled companies to freely move goods across EU member states without having to pass through customs. So that countries could still track the volumes and type of goods being traded in the EU, Intrastat was launched.

This requires companies moving goods between EU states make generally monthly reports to the take authorities. The filings must detail each movement of goods, providing details of the a description of the goods, values, quantities, weights etc., and clearly state where they are going to – the dispatches declaration. Companies must also complete a similar filing listing when they have received goods from another EU country – the arrivals declaration.

In order to keep the reporting burden to a sensible volume, countries set annual reporting thresholds for both reports. The EU Intrastat reporting thresholds vary from country to country, and are generally reviewed one a year.


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.