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Updated 07/2015

Updated 07/2015

Reporting imports/exports


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

The thresholds above which you must report are set by each EU country - there are separate thresholds (that might differ) for exports (dispatches) and imports (arrivals).

Exemption thresholds

INTRASTAT: Exemption threshold (per country) 2015 - Arrival -  Euro 2015 - Arrival - National Currency 2015 - Dispatch -  Euro 2015 - Dispatch -  National Currency
AT  750 000  750 000  750 000  750 000
BE 1 500 000 1 500 000 1 000 000 1 000 000
BG  189 178  370 000  112 484  220 000
CY  100 000  100 000  55 000  55 000
CZ  320 000 8 000 000  320 000 8 000 000
DE  500 000  500 000  500 000  500 000
DK  805 000 6 000 000  671 000 5 000 000
EE  200 000  200 000  130 000  130 000
GR  150 000  150 000  90 000  90 000
ES  400 000  400 000  400 000  400 000
FI  500 000  500 000  500 000  500 000
FR  460 000  460 000  460 000  460 000
HR  235 000 1 800 000  130 600 1 000 000
HU  337 000 100 000 000  337 000 100 000 000
IE  191 000  191 000  635 000  635 000
IT  200 000  200 000  200 000  200 000
LT  290 000 1 001 312  215 000  742 352
LU  200 000  200 000  150 000  150 000
LV  170 000  170 000  130 000  130 000
MT   700   700   700   700
NL 1 500 000 1 500 000 1 500 000 1 500 000
PL  714 711 3 000 000  357 355 1 500 000
PT  300 000  300 000  250 000  250 000
RO  113 379  500 000  204 082  900 000
SE  900 000 9 000 000  450 000 4 500 000
SI  120 000  120 000  200 000  200 000
SK  200 000  200 000  400 000  400 000
UK 1 873 800 1 500 000  312 300  250 000

If you reach the threshold in the middle of a year (for instance in July), you will have to report your trade flows from the following month (August in our example).

Who has to report?

Businesses and private individuals registered for VAT (taxable persons) dispatching and/or receiving goods, once the dispatches and/or arrivals exceed the set threshold.

You may ask a specialised company to report on your behalf, but it will still be your responsibility to provide the requested data.

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.

Which trade flows must be reported?

Physical movements of goods from one EU country to another.

Certain trade flows (such as services) are exempt from the data reporting requirement under Intrastat.

What data to report?

Your monthly reports should include the following:

  • your VAT-number
  • the period you are reporting on
  • the direction of the trade flow: dispatch or arrival of goods
  • the 8-digit product code (CN8)
  • the code of the EU country of consignment/destination
  • the value of the goods - excluding VAT and excise duties
  • the quantity of goods in net mass (minus the weight of the packaging)
  • the unit of measurement (for example kilogram, litre, item)
  • nature of the transaction (e.g. goods sent for further processing).

You may also be required to provide additional information such as terms of delivery of the products (e.g. DAT - ‘delivered at terminal': when the seller of the products pays all transport costs and bears all risks until the products are unloaded at an agreed terminal) or the mode of transport.

 

 

 

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