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Thresholds for Intrastat in 2023

January 9, 2023

Check out the countries where there are changes. Intrastat limits are often modified in EU nations. 

What Exactly Are Intrastat Thresholds?

When we speak about Intrastat thresholds, we mean the criteria set by each EU nation to exclude enterprises that do less intra-Community transactions from the duty to file Intrastat reports.

Usually, the threshold number for dispatches is different from the threshold number for arrivals. However, in some countries, like Austria, Malta, the Czech Republic, Finland, and Romania, these numbers are the same.

How Are Intrastat Thresholds Calculated?

These thresholds are calculated on an annual basis separately for dispatches and arrivals flows. This means that you must check if your intra-Community supplies and acquisitions exceeded the correspondent thresholds during the calendar year. In the affirmative case, you must submit Intrastat returns from the month you exceeded the relevant threshold.

2023 Changes to Intrastat Thresholds 

Bulgaria, Croatia, Cyprus, Estonia, Finland, Hungary, Latvia, Lithuania, Luxembourg, Poland, Romania, Slovenia, and Sweden have all changed their Intrastat thresholds for 2023.

This year, the Netherlands have eliminated the Intrastat criteria. Similar to France, they will instead inform the taxpayers who are required to submit Intrastat returns. 

Based on their VAT filings, Dutch taxpayers' intra-Community transactions will be evaluated and tracked every month by the Statistics authorities, or CBS. This will help them decide if a company needs to start giving Intrastat data.

2023 Combined Classification

As it does every year, the European Commission has put out the Combined Nomenclature for January 2023.

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