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Intrastat thresholds 2023
- Last update: 29.08.2023
- Published: 14.04.2023
- Read in: 6 min
Intrastat serves as the European statistical mechanism employed by the EU for collecting data related to the movement of goods within the Community. This system has been operational since 1993 and was integrated into Poland upon its EU accession on May 1, 2004.
Across EU member states, VAT-registered entities bear the responsibility of reporting their intra-Community movement of goods by submitting Intrastat declarations to the relevant countries of import and export. It’s noteworthy that Intrastat declarations are mandated when either the general or specific threshold, dictating the value of imports and exports, is exceeded.
Within the Intrastat system, the statistical thresholds’ values undergo annual revisions, with the specific figures for Poland being determined by the President of the Central Statistical Office.
In this article you will read about:
- What are the Intrastat statistical thresholds in EU countries in 2023,
- Intrastat thresholds – what is the difference between the basic threshold and the detailed threshold,
- How much is the Intrastat basic threshold in Poland,
- How much is the Intrastat detailed threshold in Poland,
- How long is the Intrastat reference period.
2023 European Union Intrastat statistical thresholds
As highlighted earlier, the statistical thresholds undergo annual adjustments, with the President of the Central Statistical Office in Poland overseeing their approval. Yet, a crucial point to note is that these thresholds are country-specific, meaning their values vary based on the respective nation. The applicable thresholds for the year 2023 are presented in the following table.
|Country||Basic threshold for dispatches||Basic threshold for arrivals||Deadline for submitting the declaration|
|Austria||1 100 000 EUR||1 100 000 EUR||10th day|
|Belgium||1 000 000 EUR||1 500 000 EUR||20th day|
|Bulgaria||1 000 000 ЛВ||700 000 ЛВ||10th day|
|Croatia||200 000 EUR||400 000 EUR||15th day|
|Cyprus||75 000 EUR||270 000 EUR||10th day|
|Czechia||12 000 000 KČ||12 000 000 KČ||12th day|
|Denmark||11 000 000 DKK||22 000 000 DKK||10th day|
|Estonia||270 000 EUR||400 000 EUR||14th day|
|Finland||800 000 EUR||800 000 EUR||10th day|
|France||460 000 EUR||460 000 EUR||10th day|
|Germany||500 000 EUR||800 000 EUR||10th day|
|Greece||90 000 EUR||150 000 EUR||Last day of the month|
|Hungary||140 000 000 HUF||250 000 000 HUF||15th day|
|Ireland||635 000 EUR||500 000 EUR||23rd day|
|Italy||0 EUR||350 000 EUR||15th day|
|Latvia||200 000 EUR||300 000 EUR||10th day|
|Lithuania||300 000 EUR||500 000 EUR||10th day|
|Luxembourg||200 000 EUR||250 000 EUR||16th day|
|Malta||700 EUR||700 EUR||10th day|
|The Netherlands||1 000 000 EUR||5 000 000 EUR||10th day|
|Poland||2 700 000 PLN||5 000 000 PLN||10th day|
|Portugal||400 000 EUR||400 000 EUR||15th day|
|Romania||1 000 000 RON||1 000 000 RON||15th day|
|Slovakia||1 000 000 EUR||1 000 000 EUR||15th day|
|Slovenia||1 000 000 EUR||1 000 000 EUR||15th day|
|Spain||400 000 EUR||400 000 EUR||12th day|
|Sweden||4 500 000 SEK||15 000 000 SEK||10th day|
Intrastat thresholds in Poland
Starting from January 1, 2023, in Poland, the Intrastat basic threshold for imports is PLN 5,000,000, while for exports, it is PLN 2,700,000.
On the other hand, the Intrastat detailed threshold is set at PLN 80,000,000 for imports and PLN 128,000,000 for exports.
What is the difference between the basic and the detailed Intrastat threshold?
Intrastat encompasses two significant statistical thresholds – the basic and the detailed, with the latter applying to significantly higher transaction values than the former.
The key distinction between the two lies in the extent of data required. When surpassing the basic threshold but not reaching the detailed one, traders are obligated to submit an Intrastat declaration with a reduced dataset.
As highlighted on the website of the Central Statistical Office:
“An enterprise, for which value of trade turnover with Member States falls between the value of basic threshold and the value of specific threshold, is released from filling in following boxes of the INTRASTAT declaration:
- Box 7 – Total statistical value in PLN
- Box 12 – Terms of delivery code
- Box 15 – Mode of transport code
- Box 20 – Statistical value in PLN”
The declaration itself is composed of 22 boxes, where 18 boxes need to be filled out at the basic thresholds, and all 22 sections are mandatory at the detailed thresholds. The information to be included in these declarations covers:
- the reference period
- declaration type
- customs chamber code
- code of the country of origin
For a comprehensive list of the necessary information to complete the declaration, refer to our article titled “What is Intrastat?“.
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When does the obligation to declare Intrastat arise?
The requirement to submit an Intrastat declaration arises under two circumstances:
- When the value of goods imports or exports surpasses the Intrastat thresholds established for the ongoing reference year.
- When the value of goods imports or exports goes beyond the Intrastat thresholds in effect during the preceding reference year.
These instances necessitate assessing turnover for two consecutive years: the present year and the year before that.
EU Intrastat 2023 thresholds - Summary
The Intrastat statistical thresholds undergo annual changes and are contingent on the individual Member State within the European Union. Each country possesses distinct statistical thresholds and specific deadlines for Intrastat declarations. Thus, staying well-informed is crucial to avoid missing out on yearly modifications and to ensure accurate declaration based on either the basic or detailed threshold.
The basic threshold entails lower values compared to the Intrastat detailed threshold, a distinction evident in the declarations. Traders surpassing the basic thresholds will complete Intrastat declarations with 4 fewer entries than those surpassing the detailed thresholds.
Also, it’s worth bearing in mind that apart from keeping an eye on Intrastat thresholds, those involved in selling or storing goods within EU countries need to handle VAT registration, submit VAT returns, and proper VAT settlement either within individual EU nations or via VAT OSS. If you require guidance or want to ensure your VAT settlement and returns are on the right track, don’t hesitate to schedule a free consultation with our VAT Compliance experts.