Intrastat thresholds 2024

  • Last update: 11.06.2024
  • 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.

intrastat thresholds 2024

In this article you will read about:

  • What are the Intrastat statistical thresholds in EU countries in 2024,
  • 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.

2024 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 2024 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 1 900 000 ЛВ 1 650 000 ЛВ 10th day
Croatia 300 000 EUR 450 000 EUR 15th day
Cyprus 75 000 EUR 320 000 EUR 10th day
Czechia 15 000 000 KČ 15 000 000 KČ 12th day
Denmark 11 000 000 DKK 22 000 000 DKK 10th day
Estonia 350 000 EUR 700 000 EUR 14th day
Finland 800 000 EUR 800 000 EUR 10th day
France When requested* When requested* 10th day
Germany 500 000 EUR 800 000 EUR 10th day
Greece 90 000 EUR 150 000 EUR Last day of the month
Hungary 150 000 000 HUF 270 000 000 HUF 15th day
Ireland 635 000 EUR 500 000 EUR 23rd day
Italy** 0 EUR 350 000 EUR 15th day
Latvia 200 000 EUR 350 000 EUR 10th day
Lithuania 400 000 EUR 550 000 EUR 10th day
Luxembourg 200 000 EUR 250 000 EUR 16th day
Malta 700 EUR 700 EUR 10th day
The Netherlands When requested*** When requested*** 10th day
Poland 2 800 000 PLN 6 200 000 PLN 10th day
Portugal 600 000 EUR 600 000 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 270 000 EUR 220 000 EUR 15th day
Spain 400 000 EUR 400 000 EUR 12th day
Sweden 4 500 000 SEK 15 000 000 SEK 10th day

the European Parliament

*In France Intrastat returns must be submitted when requested by authorities. Before that, the French Intrastat thresholds were 460,000 EUR for both dispatches and arrivals.

**In the case of Italy, if the value of a company’s dispatches does not exceed 50,000 EUR, it is required to submit quarterly reports. However, if this threshold is exceeded, then the company must fulfill this obligation monthly.

***In the Netherlands, similarly to France, Intrastat returns must be submitted when requested by authorities.

Intrastat thresholds in Poland

Starting from January 1, 2024, in Poland, the Intrastat basic threshold for imports is PLN 6,200,000, while for exports, it is PLN 2,800,000.

On the other hand, the Intrastat detailed threshold is set at PLN 103,000,000 for imports and PLN 150,000,000 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 2024 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.

Antoni Merkun Copywriter and marketer, who has been cooperating with Taxology since March 2023. Interested in SEO and content marketing.