What are Intrastat thresholds?
Intrastat thresholds are established by each EU Member State to exempt businesses performing a lower number of intra-Community transactions from the obligation of submitting Intrastat declarations. In 2023, a remarkable great number of EU Member States has increased their thresholds. For most countries, the threshold for Dispatch is higher than or equal to the threshold for Arrival.
Check the threshold to be aware of having the obligation
If your company ships goods from one EU Member State to another, you need to check if your intra-Community supplies and acquisitions exceeded the correspondent thresholds during the calendar year. In the affirmative case you have the obligation to submit Intrastat declarations from the month you exceeded the relevant threshold. Most of the time you will receive a letter from the statistical authority stating that you have an obligation. However, you’d better be ahead of these letters so you have all preparations done before the actual obligation comes into place. Pincvision is happy to help you pro-actively with these necessary preparations.
Changes in Intrastat thresholds for 2023
In our whitepaper you’ll find an overview of the thresholds stated for 2023. Please note that the thresholds have changed in comparison to 2022 for Austria, Bulgaria, Croatia, Cyprus, Estonia, Finland, Hungary, Latvia, Lithuania, Luxembourg, Poland, Portugal, Romania, Slovenia, and Sweden. The old thresholds can also be found in this overview.
France and the Netherlands
As of this year, the Netherlands is following the example of France (who already removed the thresholds last year), by removing the thresholds in 2023. Instead, the Dutch statistical authority (CBS) will notify the taxpayers that are subject to the submission of the Intrastat declarations. In order to determine if a company must start submitting Intrastat returns, the CBS will check and monitor on a monthly basis the amounts of intra-Community transactions performed by the Dutch taxpayers based on their VAT returns. For more explanation you can have a look at the Dutch Manual Statistical Declaration for 2023.
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