Intrastat arrivals report withdrawn
Estonia Statistics, the official economic data body of the government, has provided an update on Intrastat reporting for 2025
Dispatches, reporting of goods leaving Estonia to other EU member states, will remain in place with a threshold of €350,000.
But the Arrivals report, goods coming into Estonia from other EU states, will be scrapped. After three years of analysis Estonia Statistics concluded that the data on the movement of goods received from other countries are of sufficiently good quality to be used as part of Estonia’s import statistics. Opting out of collecting arrivals data will not result in any changes to the XML or complex files. These can still be used to upload data to eSTAT in the future.
Read more in our Estonia VAT guide.
Check EU intrastat thresholds across the 27 member states, including Northern Ireland – EU Intrastat special requirements after Brexit.
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.
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
2025 EU VAT registration & Intrastat reporting threshold
Country | VAT Registration thresholds | Intrastat thresholds | |||||
Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
Austria | €42,000 | Nil | €1,100,000 | €1,100,000 | €12m | €12m | |
Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
Bulgaria | BGN 100,000 | Nil | BGN 1.7m | BGN 2.2m | €17m | €36.1m | |
Croatia | €60,000 | Nil | €450,000 | €300,000 | €450,000 | €300,000 | |
Cyprus | €15,600 | Nil | €350,000 | €75,000 | €2.7m | €5.8m | |
Czechia | CZK 2m | Nil | CZK 15m | CZK 15m | CZK 30m | CZK 30m | |
Denmark | DKK 50,000 | Nil | DKK 22m | DKK 11m | DKK 22m | DKK 11m | |
Estonia | €40,000 | Nil | Withdrawn | €350,000 | Withdrawn | €350,000 | |
Finland | €20,000 | Nil | €800,000 | €800,000 | €800,000 | €800,000 | |
France | Goods €85,000 Services €37,500 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
Germany | €22,000 | Nil | €800,000 | €500,000 | €49m | €51m | |
Greece | Nil | Nil | €150,000 | €90,000 | €150,000 | €90,000 | |
Hungary | HUF 12m | Nil | HUF 270m | HUF 150m | HUF 5.5bn | HUF 15bn | |
Ireland | Goods €85,000 Services €42,500 | Nil | €500,000 | €635,000 | €5m | €34m | |
Italy | €85,000 | Nil | See country guide | See country guide | See country guide | See country guide | |
Latvia | €50,000 | Nil | €350,000 | €200,000 | €5m | €7m | |
Lithuania | €55,000 | Nil | €570,000 | €400,000 | €7m | €10m | |
Luxembourg | €50,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
Netherlands | €20,000 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
Poland | PLN 200,000 | Nil | PLN 6.0m | PLN 2.8m | PLN 105m | PLN 158m | |
Portugal | Nil | Nil | €600,000 | €600,000 | €6.5m | €6.5m | |
Romania | RON 300,000 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
Slovakia | €62,500 | Nil | €1m | €1m | €1m | €1m | |
Slovenia | €60,000 | Nil | €220,000 | €270,000 | €4m | €9m | |
Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
Sweden | SEK 120,000 | Nil | SEK 15m | SEK 4.5m | SEK 15m | SEK 4.5m | |
Non-EU | |||||||
Bosnia | BAM 100,000 | Nil | n/a | n/a | n/a | n/a | |
Iceland | ISK 2m | Nil | n/a | n/a | n/a | n/a | |
Montenegro | €35,000 | Nil | n/a | n/a | n/a | n/a | |
Norway | NOK 50,000 | Nil | n/a | n/a | n/a | n/a | |
Russia | RUB 8m (on application) | Nil | n/a | n/a | n/a | n/a | |
Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | n/a | n/a | |
Turkey | Nil | Nil | n/a | n/a | n/a | n/a | |
UK (Intrastat Northern Ire only) | £90,000 (Apr 2024) | Nil | £500,000 | £250,000 | £24m | £24m |