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.
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|
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.
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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
|
|
United Kingdom*
|
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).
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