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Following the usual review by authorities of the European Union, the provisional Intrastat thresholds for the new year have been announced
Changes in 2016 mainly affect the following eight countries:
Countries increasing their thresholds - Germany, Finland, Ireland and Latvia
Countries decreasing their thresholds - Denmark, Croatia, Lithuania and the Netherlands
Key points
- The highest threshold increases are expected to be in Germany and Ireland.
- Denmark and Croatia look to introduce the reduced thresholds for dispatches only.
- Lithuania and the Netherlands are set to reduce their thresholds for both dispatches and arrivals.
Changes by country from 1 January 2016
Germany Germany to increase its Intrastat arrivals (Eingang) threshold from €500,000 to €800,000 per annum. There will be no increase to the dispatches (Versand) threshold of €500,000. |
Finland Intrastat threshold for arrivals to increase from €500,000 to €550,000. |
Ireland The arrivals thresholds are to be increased from €191,000 to €500,000. |
Latvia Intrastat threshold for arrivals increased from €70,000 to €180,000. |
Denmark Threshold for dispatches reduced from DKK 5,000,000 to DKK 4,700,000. |
Croatia Threshold for dispatches reduced from HRK 1,000,000 to HRK 900,000. |
Lithuania Intrastat threshold on arrivals lowered from €290,000 to €280,000 per annum. The threshold for dispatches is to drop from €215,000 to €200,000. |
The Netherlands The Netherlands is the only Member State to introduce annual Intrastat submissions. The annual thresholds for both flows – arrivals and dispatches are to be reduced from €1.5m to €1m for arrivals and €1.2 for dispatches. Monthly Intrastat submissions would be required only if the threshold of €5m is breached. |
Provisional Intrastat Threshold for 2016
Country | Arrivals | Dispatches | Currency |
Austria* | 750,000 | 750,000 | EUR |
Belgium* | 1,500,000 | 1,000,000 | EUR |
Bulgaria | 360,000 | 210,000 | BGN |
Croatia | 1,800,000 | 900,000 | HRK |
Cyprus* | 100,000 | 55,000 | EUR |
Czech Republic | 8,000,000 | 8,000,000 | CZK |
Denmark | 6,000,000 | 4,700,000 | DKK |
Estonia* | 200,000 | 130,000 | EUR |
Finland | 550,000 | 500,000 | EUR |
France* | 460,000 | More than 460,000: detailed Intrastat; Less than 460,000: simplified Intrastat | EUR |
Germany* | 800,000 | 500,000 | EUR |
Greece | 150,000 | 90,000 | EUR |
Hungary* | 100,000,000 | 100,000,000 | HUF |
Ireland* | 500,000 | 635,000 | EUR |
Italy | More than 50,000: monthly Intrastat (EC Purchase listing); Less than 50,000: quarterly Intrastat (EC Purchase listing) | More than 50,000: monthly Intrastat (EC Sales listing); Less than 50,000: quarterly Intrastat (EC Sales listing) | EUR |
Latvia* | 180,000 | 130,000 | EUR |
Lithuania* | 280,000 | 200,000 | EUR |
Luxembourg* | 200,000 | 150,000 | EUR |
Malta | 700 | 700 | EUR |
Netherlands | 1,000,000 | 1,200,000 | EUR |
Poland* | 3,000,000 | 1,500,000 | PLN |
Portugal* | 350,000 | 250,000 | EUR |
Romania* | 500,000 | 900,000 | RON |
Slovak Republic* | 200,000 | 400,000 | EUR |
Slovenia* | 120,000 | 200,000 | EUR |
Spain | 400,000 | 400,000 | EUR |
Sweden | 9,000,000 | 4,500,000 | SEK |
UK* | 1,500,000 | 250,000 | GBP |
*The values shown are for the basic reporting thresholds. Higher thresholds exist (for example, statistical value reporting, or a more detailed return).