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).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
