Navigation path

Updated 06/2016

Updated 06/2016

Reporting imports/exports

If you export and/or import within the EU of more than a certain value, you will have to provide a statistical report on your intra-EU trade flows (Intrastat system - summary).

The thresholds above which you must report are set every year by each of the EU Member States (usually in the last quarter) and they apply for the whole of the following calendar year. Separate thresholds exist (that might differ) for exports (dispatches) and imports (arrivals).

Exemption thresholds

INTRASTAT: Exemption threshold (per country)
Member State Country code 2016 - Arrival -  Euro 2016 - Arrival - National Currency 2016 - Dispatch -  Euro 2016 - Dispatch -  National Currency
Austria AT  750 000  750 000  750 000  750 000
Belgium BE 1 500 000 1 500 000 1 000 000 1 000 000
Bulgaria BG  235 194 460 000  132 936 260 000
Cyprus CY  100 000  100 000  55 000  55 000
Czech Republic CZ  320 000 8 000 000  320 000 8 000 000
Germany DE  800 000  800 000  500 000  500 000
Denmark DK  804 000 6 000 000  630 000 4 700 000
Estonia EE  200 000  200 000  130 000  130 000
Greece GR  150 000  150 000  90 000  90 000
Spain ES  400 000  400 000  400 000  400 000
Finland FI  550 000  550 000  500 000  500 000
France FR  460 000  460 000  460 000  460 000
Croatia HR  236 000 1 800 000  119 000 900 000
Hungary HU  324 675 100 000 000  324 675 100 000 000
Ireland IE  500 000  500 000  635 000  635 000
Italy IT  200 000  200 000  200 000  200 000
Lithuania LT  280 000 280 000  200 000  200 000
Luxembourg LU  200 000  200 000  150 000  150 000
Latvia LV  180 000  180 000  130 000  130 000
Malta MT   700   700   700   700
Netherlands NL 1 000 000 1 000 000 1 200 000 1 200 000
Poland PL  716 812 3 000 000  358 406 1 500 000
Portugal PT  350 000  350 000  250 000  250 000
Romania RO  113 040  500 000  203 473  900 000
Sweden SE  990 000 9 000 000  495 000 4 500 000
Slovenia SI  120 000  120 000  200 000  200 000
Slovakia SK  200 000  200 000  400 000  400 000
United Kingdom UK 1 860 765 1 200 000  310 128  250 000

Where does your reporting obligation start?

'Your' Member State sets a threshold which is applicable for a given calendar year.

  • If your imports/exports of the previous year exceeded that threshold then you must report from January of this given year onwards     

Example: 'your' Member State sets the import threshold for 2016 to EUR 100 000. If, in 2015 you imported more than EUR 100 000, you must report from January 2016 onwards.

  • Your previous year's imports/exports did not exceed the threshold, but during the course of the current year they do so, you will then have to start reporting from the month in which the threshold was exceeded.

Example: 'your' Member State has set the import threshold for 2015 to EUR 100 000. From January to June 2015 your accumulated imports amounted to EUR 90 000. In July, you import goods of another EUR 15 000. As you have exceeded the threshold in July 2015 you must  report from this month onwards. Your first Intrastat declaration would then relate to the July imports of EUR 15 000.

Who has to report?

Businesses and private individuals which are registered for VAT and who dispatch or receive goods — if the dispatches or arrivals exceed the respective yearly threshold.

You may ask a specialised company to represent you and to provide the report on your behalf

When do you have to report?

  • At least once every month on your trade flows for the previous month.
  • The deadline for submission is set by the relevant national authority in each Member State.

Which trade flows must be reported?

Physical movements of goods from the Member State of dispatch to the Member State of arrival (and vice versa).

If you have authorisation for the customs procedure of inward processing - and the unprocessed/processed goods move between Member States - you are obliged to report these movements (since May 2014).

Note: Trade in services - which does not include any cross-border movement of goods - does not require reporting under the Intrastat system.

What data to report?

Your monthly Intrastat reports should include the following:

  • your VAT ID number
  • the period (month) you are reporting on
  • the direction of the trade flow: dispatch or arrival
  • the 8-digit product code of the Combined Nomenclature (CN) (The CN is published each year in the Official Journal of the EU)
  • the code of the EU country of dispatch/destination
  • the value of the goods - excluding VAT and excise duties

(If the value relates to processing activities, you would need to obtain the value of the processed goods, and then work out the value of the unprocessed goods plus any value added during the processing, e.g. for materials and wages).

Example: you have a contract to coat metal tubes which are sent to you from another Member State. The value to report for your imports would be the value of the unprocessed tubes; for your exports you would need to report the value of the processed, coated tubes (which would then consist of the value of the unprocessed tubes plus any additional costs: service charges and materials).

  • the quantity of goods in net mass (gross weight minus the weight of the packaging)
  • the unit of measurement according to CN (for example litre, number of items. square metres)
  • the code for the nature of transaction (which identifies the buying, selling or processing activity).

You may also be required to provide additional information such as delivery terms as specified in your contractual arrangement (e.g. EXW, CIF, FOB) or the mode of transport (e.g. sea/road/rail transport).

References

Contact a local business support partner

Your enquiry will be sent to a support partner from the Enterprise Europe Network. To assist the advisor to respond in a timely and correct manner to this free service, please provide as much information as possible.

Local business support

Help & advice

Get in touch with specialised assistance services

Help & advice

Contact a local business support partner

Your enquiry will be sent to a support partner from the Enterprise Europe Network. To assist the advisor to respond in a timely and correct manner to this free service, please provide as much information as possible.

EEN-logo

Contact form

(All fields are mandatory)
Thank you, your message has been sent successfully.
Due to technical problems, your message could not been sent. Please try again later.
Please provide a valid e-mail address.

Personal details

Company details

Austria

Wien

Belgium

Brussel

Bruxelles

Namur

Bulgaria

Sofia

Croatia

Zagreb

Cyprus

Nicosia

Czech Republic

Praha

Denmark

Copenhagen

Estonia

Tallinn

Finland

Helsinki

France

Blagnac Cedex

Caen

Dijon

Guadeloupe, Martinique

Lille

Lyon

Paca

Paris, Ile-de-France, Centre, Nouvelle-Calédonie, Polynésie

Rennes

Saint-Denis

Germany

Berlin

Bremen

Erfurt

Hannover

Kiel

Leipzig

Magdeburg

Mainz

Mülheim an der Ruhr

München

Rostock

Stuttgart

Wiesbaden

Greece

Athens

Hungary

Budapest

Iceland

Reykjavík

Ireland

Dublin

Italy

Firenze (Toscana, Umbria, Marche)

Milano (Lombardia, Emilia Romagna)

Napoli (Abruzzo, Calabria, Campania, Basilicata, Molise, Puglia, Sicilia)

Roma (Lazio, Sardegna)

Torino (Piemonte, Liguria, Valle d’Aosta)

Venezia (Veneto, Trentino Alto Adige, Friuli Venezia Giulia)

Latvia

Riga

Lithuania

Vilnius

Luxembourg

Luxembourg

Malta

Pieta`

Netherlands

Den Haag

Norway

Oslo

Poland

Kielce

Lublin

Warsaw

Wroclaw

Portugal

Lisboa

Romania

Baciu Cluj

Bucuresti

Constanta

Timișoara

Slovakia

Bratislava

Slovenia

Ljubljana

Spain

Barcelona

Madrid

Oviedo

Palma

Santa Cruz de Tenerife

Sevilla

Valencia

Vitoria- Gazteiz

Zaragoza

Sweden

Stockholm

United Kingdom

Belfast (Northern Ireland)

Cardiff (Wales)

Edinburgh (Scotland)

London (England)

3000/3000

This information entered on this form is sent directly to a partner from the Enterprise Europe Network. Personal data entered on the form will only be used to assist the advisor to respond to your enquiry; the data will not be stored thereafter.

Help & advice

Get in touch with specialised assistance services

Get advice on your EU rights / Solve problems with a public body