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

Intrastat Thresholds
Country Arrivals Dispatches
Austria €750,000 €750,000
Belgium €1,500,000 €1,000,000
Bulgaria BGN 410,000 BGN 240,000
Croatia HRK1.8 billion HRK0.9 billion
Cyprus €100,000 €55,000
Czech Republic CZK8,000,000 CZK8,000,000
Denmark DKK6,000,000 DKK4,700,000
Estonia €200,000 €130,000
Finland €550,000 €500,000
France €460,000 €460,000
Germany €800,000 €500,000
Greece €150,000 €90,000
Hungary HUF170,000,000 HUF100,000,000
Ireland €500,000 €635,000
Italy €nil €nil
Latvia €180,000 €100,000
Lithuania €280,000 €170,000
Luxembourg €200,000 €150,000
Malta €700 €700
Netherlands €1,000,000 €1,200,000
Poland PLN3,000,000 PLN2,000,000
Portugal €350,000 €250,000
Romania RON500,000 RON900,000
Slovakia €200,000 €400,000
Slovenia €120,000 €200,000
Spain €400,000 €400,000
Sweden SEK9,000,000 SEK4,500,000
United Kingdom £1,500,000 £250,000
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