Provisional Intrastat thresholds for 2016

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).

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