The word Intrastat is a mash of ‘Intracommunity’ (a word used in the EU to describe things that happen between EU States) and ‘Statistic”. An Intrastat report is statistical data, showing the amount of goods you’ve moved between EU countries. It includes stock you’ve moved between warehouses in different countries, orders you’ve shipped from one EU country to a customer in another and purchases you made in one EU country and had delivered to your warehouse in another.
When the EU became a single market, import documents and border formalities between member states were removed. Intrastat replaces those things, so tax authorities and statistics departments across the EU can still get a sense of what’s moving across borders.
You don’t have to file an Intrastat report until you’ve moved enough goods cross-border that you’ve passed a threshold. Each Member State sets their thresholds, and they review them yearly.
There are two kinds of Intrastat reports: Arrivals and Dispatches. You might see these called “flows” (i.e. goods flowing out of a country). They’re also sometimes called IC Imports (Arrivals) and IC Exports (Dispatches). Arrivals is a record of the amount arriving into an EU state, and Dispatches shows the amount leaving. To make it more complicated, each country sets a different threshold for each report.
Intrastat Report Thresholds
The figures below are correct as of the 10th June, 2025.
| Country | Currency | Arrivals | Dispatches |
| Austria | EUR | 1,100,000 | 1,100,000 |
| Belgium | EUR | 1,500,000 | 1,000,000 |
| Bulgaria | BGN | 1,700,000 | 2,200,000 |
| Croatia | EUR | 450,000 | 300,000 |
| Cyprus | EUR | 320,000 | 75,000 |
| Czech Republic | CZK | 15,000,000 | 15,000,000 |
| Denmark | DKK | 42,000,000 | 11,300,000 |
| Estonia | EUR | N/A | 350,000 |
| Finland | EUR | 800,000 | 800,000 |
| France | EUR | N/A | N/A |
| Germany | EUR | 3,000,000 | 1,000,000 |
| Greece | EUR | 200,000 | 90,000 |
| Hungary | HUF | 400,000,000 | 160,000,000 |
| Ireland | EUR | 750,000 | 750,000 |
| Italy | EUR | Goods: 350,000 | 100,000 |
| Services: 100,000 | |||
| Latvia | EUR | 350,000 | 200,000 |
| Lithuania | EUR | 570,000 | 400,000 |
| Luxembourg | EUR | 250,000 | 200,000 |
| Malta | EUR | 700 | 700 |
| The Netherlands | EUR | N/A | N/A |
| Northern Ireland | GBP | 500,000 | 250,000 |
| Poland | PLN | 6,000,000 | 2,800,000 |
| Portugal | EUR | 650,000 | 600,000 |
| Romania | RON | 1,000,000 | 1,000,000 |
| Slovakia | EUR | 1,000,000* | 1,000,000* |
| Slovenia | EUR | 220,000 | 270,000 |
| Spain | EUR | 400,000 | 400,000 |
| Sweden | SEK | 15,000,000 | 4,500,000 |
*Slovakia has lower rates for businesses in the agricultural and food industries: 200,000 in Arrivals and 400,000 in Dispatches.
France and the Netherlands don’t publish their thresholds. Instead, their national authorities will inform you if you need to file an Intrastat report. Estonia no longer requires Arrival declarations.
Filing Intrastat Reports
Once you’ve passed the threshold for filing an Intrastat report, you have to submit it monthly. You submit them online to the national authority in the country where you’ve passed the threshold. There’s no unified process or deadline for filing these reports, so it varies between countries.
The reports themselves are quite detailed. They have a list of required fields, which vary between countries. They’re also transactional reports, so if a single transaction contains goods with distinct commodity codes, you’ll have to divide it.
