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April 23, 2020

EU Member States are free to set their own assimilation thresholds for Intrastat reporting in accordance with Regulation (EC) No 638/2004 of the European Parliament and of the Council. These tresholds are set separately for arrivals and dispatches. If traders exceed the threshold during the previous year, they are oblidged to submit an Intrastat declaration. Threshold values depend on the volume of intra-Community trade. As it grows, threshold values change. These limits have increased this year for some EU countries, so I present a complete overview of the assimilation thresholds for Intrastat reporting in 2020.

Complete overview of assimilation thresholds for Intrastat reporting in EU countries for 2020

2020
ArrivalsDispatches
Austria (EUR)750 000750 000
Belgium (EUR)1 500 0001 000 000
Bulgaria (BGN)470 000290 000
Croatia (HRK)2 200 0001 200 000
Cyprus (EUR)180 00055 000
Czech republic (CZK)12 000 00012 000 000
Denmark (DKK)6 900 0005 200 000
Estonia (EUR)230 000130 000
Finland (EUR)600 000600 000
France (EUR)460 0000
Germany (EUR)800 000500 000
Greece (EUR)150 00090 000
Hungary (HUF)170 000 000100 000 000
Ireland (EUR)500 000635 000
Italy (EUR)200 0000
Latvia (EUR)220 000120 000
Lithuania (EUR)250 000150 000
Luxembourg (EUR)200 000150 000
Malta (EUR)700700
Poland (PLN)4 000 0002 000 000
Portugal (EUR)350 000250 000
Romania (RON)900 000900 000
Slovakia (EUR)200 000400 000
Slovenia (EUR)140 000220 000
Spain (EUR)400 000400 000
Sweden (SEK)9 000 0004 500 000
The Netherlands (EUR)800 0001 000 000
United Kingdom (GBP)1 500 000250 000

Differences in Intrastat reporting in EU countries

In some countries, it is possible to send Intrastat reports in two forms – simplified or detailed, depending on the amount of intra-EU trade turnover. There are two limits in these countries, the higher one defines the requirement for Intrastat reporting in detailed form. There is no unified form of such reports, the final form differs in different member states. While the detailed report is completed only by a statistical value compared to the simplified report in some countries, in other contries, there is also requiered infomation about delivery term or mode of transport. The table contains the basic thresholds which define the requirement for Intrastat reporting. It means tresholds for simplified Intrastat reporting.

Although the obligation for Intrastat reporting is based on European Union legislation, reporting rules vary from country to country. In addition to European legislation, the rules are also determined by national legislation. Therefore, there are different assimilation thresholds for Intrastat reporting across EU countries, as well as reporting methods or deadlines for reporting in a given year. There is a more marked difference in threshold values in France and Italy.

French simplified Intrastat declarations must be submitted from the first delivery of goods to another EU member state, regardless of the total value of the goods. In Italy, exceeding of certain reporting threshold for dispatches changes only periodicity of reporting. Intratat declarations must be submitted monthly, if intra-EU transaction exceed 50 000 EUR. If not, the obligation to report Intrastat is quarterly. Traders begin Intrastat reporting from the first dispatches transaction as well. So it is always necessary to familiarize yourself with the rules of the certain country in which the trader has reporting obligation.

Intrastat and the United Kingdom

You have certainly not missed the fact that in the table, I mention the United Kingdom, which left the European Union on 31. January 2020.  After that the UK entered the transition period. This period runs until the end of 2020, when the United Kingdom remains in the single market and customs union – without barriers, customs formalities and controls. There are no changes for the reporting units, they still are obligated to report Intrastat.

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