Germany raises Intrastat thresholds 2025

Increase in Intrastat Arrivals threshold from 1 January 2025

Germany has raised its Intrastat reporting thresholds for 2025 as follows

• Arrivals: increased to €3 million per annum from €800,000
• Dispatches: increased to €1 million per annum from €500,000

The change to the Foreign Trade Statistics Law was agreed by the Bundesrat on 14 February with retrospective effect for 1 January 2025.

Read more in our German VAT guide.

Check EU intrastat thresholds across the 27 member states, including Northern Ireland – EU Intrastat special requirements after Brexit.

Common Intrastat headings:

• Reporting period
• Type of declaration
• Customs Chamber Code
• Consignee (for import) or consignor (for export)
• Representative
• Total invoice value
• Total number of items
• Item number
• Item description
• Country of dispatch or destination code
• Transaction type code
• Item code
• Country of origin code
• Net weight
• Quantity in the supplementary measurement unit
• Invoice value
• Person filling in
• Counterparty’s VAT identification number

Intrastat reporting was introduced at the time of the launch of the EU Single Market in 1993 following the dropping of customs checks and reporting on movement of goods between EU member states. Intrastat enables customs and tax authorities to track trade, but increasingly to identify VAT fraud.

2025 EU VAT registration & Intrastat reporting threshold