Intrastat & EC Sales list
Intrastat returns : Introduction and dispatch
Intra-state declarations cover intra-Community trade between taxable persons. You are liable for the intrastat declarations if the threshold is exceeded. Each country defines its own threshold.
There is a threshold at introduction and dispatch.
- Introductions: flow of goods from a European Union country to another EU country.
- Dispatches: flow of goods from EU country to another EU country.
It is common to confuse "introduction" and "dispatch" with "import" and "export". The terms "introduction" and "dispatch" refer to trade between countries of the European Union. Conversely, the terms import and export are the terms used in trade between countries of the European Union and third countries.
Intrastat thresholds 2021
Member State | Introduction | Dispatch | Currency |
|---|---|---|---|
Germany | 800 000 € | 500 000 € | EUR |
Austria | 750 000 € | 750 000 € | EUR |
Belgium | 1 500 000 € | 1 000 000 € | EUR |
Bulgaria | 460 000 BGN | 260 000 BGN | BGN |
Cyprus | 100 000 € | 55 000 € | EUR |
Croatia | 1 800 000 HRK | 900 000 HRK | HRK |
Denmark | 6 000 000 DKK | 4 700 000 DKK | DKK |
Spain | 400 000 € | 400 000 € | EUR |
Estonia | 200 000 € | 130 000 € | 200 000 € |
Finland | 550 000 € | 500 000 € | EUR |
France | 460 000 € | 460 000 €* | EUR |
Greece | 150 000 € | 90 000 € | EUR |
Hungary | 100 000 000 HUF | 100 000 000 HUF | HUF |
Ireland | 500 000 € | 630 000 € | EUR |
Italy | 50 000 €** | 50 000 €** | EUR |
Latvia | 180 000 € | 130 000 € | EUR |
Lithuania | 280 000 € | 200 000 € | EUR |
Luxembourg | 200 000 €
| 215 000 €
| EUR |
Malta | 700 € | 700 € | EUR |
Netherlands | 1 000 000 €
| 1 200 000 €
| EUR |
Poland | 3 000 000 PLN | 1 500 000 PLN | PLN |
Portugal | 350 000 € | 250 000 € | EUR |
Czech Republic | 8 000 000 CZK | 8 000 000 CZK | CZK |
Roumania | 500 000 RON | 900 000 RON | RON |
Slovakia | 200 000 € | 400 000 € | EUR |
Slovenia | 120 000 € | 200 000 € | EUR |
Sweden | 9 000 000 SEK | 4 500 000 SEK | SEK |
* Below 460,000 euros the intrastat/DEB declaration is simplified. Above 460 000 euros the intrastat/DEB declaration is detailed.
** If the amount is less than 50 000 euros, the intrastat declaration is quarterly. If the amount is higher than 50 000 euros, the declaration is monthly.
The above information is subject to change. The table is for information only.
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