Intrastat – A System for Monitoring Trade within the EU
The term Intrastat is derived from the combination of two words: Intracommunity (referring to trade between EU member states) and Statistic (statistics). The Intrastat report is a statistical data collection system that tracks the volume of goods transported between EU countries. It covers aspects such as stock transfers between warehouses in different countries, orders shipped from one EU country to a customer in another, and purchases made in one EU country and delivered to a warehouse in another.
When the EU became a single market, import documents and border formalities between member states were abolished. The Intrastat system was introduced to replace these procedures, allowing tax authorities and statistical offices across the EU to monitor the movement of goods.
Intrastat reports are not required until the value of transported goods exceeds a certain threshold. Each EU member state sets its own reporting thresholds, which are reviewed annually.
Types of Intrastat Reports
The Intrastat system includes two main types of reports:
- Arrivals (Imports) – recording the volume of goods entering a given EU country.
- Dispatches (Exports) – documenting goods leaving a particular EU country.
Some countries also refer to these categories as IC Imports (Arrivals) and IC Exports (Dispatches). Additionally, each country establishes separate reporting thresholds for both categories.
Intrastat Reporting Thresholds for 2025
(Data valid as of January 30, 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 | 41,000,000 | 11,300,000 |
| Estonia | EUR | 700,000 | 350,000 |
| Finland | EUR | 800,000 | 800,000 |
| France | EUR | N/A | N/A |
| Germany | EUR | 800,000 | 500,000 |
| Hungary | HUF | 400,000,000 | 160,000,000 |
| Ireland | EUR | 750,000 | 750,000 |
| Italy | EUR | Goods: 350,000, Services: 100,000 | 100,000 |
| Latvia | EUR | 350,000 | 200,000 |
| Lithuania | EUR | 570,000 | 400,000 |
| Luxembourg | EUR | 250,000 | 200,000 |
| Malta | EUR | 700 | 700 |
| 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 |
* In Slovakia, companies in the agricultural and food sectors are subject to lower thresholds: 200,000 EUR for arrivals and 400,000 EUR for dispatches.
France and the Netherlands do not publish official reporting thresholds. Instead, their national authorities will notify businesses individually if they are required to submit Intrastat reports.
Submitting Intrastat Reports
Once a company exceeds the national reporting threshold, Intrastat reports must be submitted monthly. Reports are filed online with the relevant national statistical office in the country where the threshold has been exceeded. Since there is no unified EU-wide procedure or submission deadline, the requirements vary by country.
Intrastat reports are highly detailed and contain specific mandatory fields, which differ depending on national regulations. Additionally, as these are transaction-based reports, if a single transaction includes multiple goods with different commodity codes, each item must be listed separately.
By implementing the Intrastat system, tax authorities and statistical offices across the EU can effectively track the movement of goods within the internal market, supporting trade analysis and economic policy-making.