HMRC confirms reporting thresholds for goods moving between EU and Northern Ireland will remain unchanged for 2023 The Northern Ireland to EU Intrastat thresholds for 2023 will remain at the 2022 levels of: £500,000 for arrivals £250,000 for dispatches The delivery terms threshold remains at
Intrastat – reporting on movement of goods between EU member states – reporting threshold to rise 1 January 2023 Finland has increased its Intrastat reporting thresholds for 2022 as follows Arrivals: increased to €800,000 per annum from €700,000 Dispatches: increased to €800,000 per annum from
Raised reporting threshold for intra-community supplies reporting Bulgaria is the first EU country to announce an annual uplifting of its reporting threshold for Intrastat, the EU-wide reporting regime for intra-movement of goods. Only taxpayers exceeding these thresholds of shipping goods between EU states are obliged
VAT returns and Intrastat filings delayed but now changes to payment deadlines Summer VAT returns and Intrastat filings may be delayed over the summer months according to the Federal Public Service. However, payments of any VAT due must still be made on time. EU One
VAT registration thresholds and Intrastat dispatches and arrivals The table below provides the latest European VAT registration thresholds for resident and non-resident (foreign) businesses, plus Intrastat reporting threshold. Note, the EU e-commerce distance selling thresholds were withdrawn on 1 July 2021. There were a number
Acquisitions thresholds hiked; new IDEP+ filing portal The Netherlands has updated its 2022 Intrastat reporting thresholds as follows: Acquisitions: raised from €800,000 to €5m per annum Dispatches: no change on 2022 at €1m per annum There are no detailed Intrastat thresholds for the Netherlands. The
Reporting threshold raised on movement of goods between Lithuania and other EU states Lithuania has increased its 2022 Intrastat reporting thresholds to the following levels: Arrivals €280,000k; and Dispatches €200,000 The Intrastat electronic reporting form requires data including: goods description; commodity code; delivery terms; mode of transport;
Potential annual reporting of certain intra-community movements of goods Czechia has introduced from 1 January 2022 a new simplified Intrastat reporting regime. This is comes with a reporting threshold of CZK 20m (approx. €820,000) for both dispatched and arrivals of goods from other EU member
Intrastat and EC Sales List in France to follow standard EU practise From January 2022, France is to split its Déclaration d’Echanges de Biens (‘DEB’) monthly additional filing into two, following the usual model for EU member states: Intrastat – for declaring the taxpayer’s movement
Two new data requirements on country of origin and the recipient introduced from 1 January 2022 The EU’s reporting regime for the movement of goods between member states, Intrastat, is being updated on 1 January 2022. This will require the capture and reporting of extra
