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2024 The annual threshold for reporting the intra-community flow of goods was increased

Lithuania announced an increase in the annual Intrastat reporting threshold from January 1, 2024. This includes the reporting of statistical values.

The new thresholds are:

  •      Shipping: increase from €300,000 to €400,000
  •      Delivery: increase from €500,000 to €550,000

 

The statistical thresholds remain unchanged:

 

  •      Shipping: 10 million euros
  •      Delivery: 7 million euros

 

EU VAT registration and Intrastat reporting threshold in 2024

EU VAT registration and Intrastat reporting threshold in 2024

CountryVAT Registration thresholds Intrastat thresholds
 ResidentNon-resident ArrivalsDispatchesArrivals StatisticalDispatches Statistical
EU One-Stop Shop€10,000€10,000 EU sellers only 
Austria€35,000Nil €1,100,000€1,100,000€12m€12m
Belgium€25,000Nil €1,500,000€1,000,000€25m€25m
BulgariaBGN 160,000Nil BGN 1.65mBGN 1.9m€16m€37.2m
Croatia€40,000Nil €400,000€200,000€345,000€400,000
Cyprus€15,600Nil €270,000€75,000€2.7m€5.8m
CzechiaCZK 2mNil CZK 12mCZK 12mCZK 12mCZK 12m
DenmarkDKK 50,000Nil DKK 22mDKK 11mDKK 22mDKK 11m
Estonia€40,000Nil €400,000€270,000€400,000€270,000
Finland€15,000Nil €800,000€800,000€800,000€800,000
FranceGoods €85,800 Services €34,400Nil €460,000€460,000€460,000€460,000
German€22,000Nil €800,000€500,000€48m€50m
GreeceNilNil €150,000€90,000€150,000€90,000
Hungary HUF 12mNil HUF 250mHUF 140mHUF 5bnHUF 14bn
IrelandGoods €80,000 Services €40,000Nil €500,000€635,000€5m€34m
Italy€85,000Nil See country guideSee country guideSee country guideSee country guide
Latvia€50,000Nil €330,000€200,000€4m€6m
Lithuania€55,000Nil €550,000€400,000€7m€10m
Luxembourg€35,000Nil €250,000€200,000€4m€8m
MaltaGoods €35,000 Other €30,000Nil €700€700€700€700
Netherlands€20,000Nil DiscretionaryDiscretionaryDiscretionaryDiscretionary
PolandPLN 207,000Nil PLN 5mPLN 2.7mPLN 80mPLN 128m
PortugalNilNil €400,000€400,000€5m€6.5m
RomaniaRON 445,500Nil RON 1mRON 1mRON 10mRON 20m
Slovakia€49,750Nil €1m€1m€1m€1m
Slovenia€50,000Nil €1m€1m€4m€9m
SpainNilNil €400,000€400,000€400,000€400,000
SwedenSEK 80,000Nil SEK 15mSEK 4.5mSEK 15mSEK 4.5m
        
Non-EU       
BosniaBAM 100,000Nil n/an/an/an/a
IcelandISK 2mNil n/an/an/an/a
Montenegro€35,000Nil n/an/an/an/a
NorwayNOK 50,000Nil n/an/an/an/a
RussiaRUB 8m (on application)Nil n/an/an/an/a
SwitzerlandCHF 100,000CHF 100,000 global income n/an/an/an/a
TurkeyNilNil n/an/an/an/a
UK (Northern Ireland – EU Intrastat only)£85,000Nil £500,000£250,000n/an/a

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