Intrastat information
What is Intrastat?
Companies that move goods (above a certain threshold) across borders in the EU are required to submit an Intrastat declaration. This is a supplementary declaration alongside a VAT return.
What is the Intrastat threshold?
The threshold varies from country to country, more information on threshold amounts can be found below. Once you are trading above the threshold within a country, you will be required to submit Intrastat for that country.
Completing Intrastat filing
In order to declare Intrastat you will need to understand which countries you need to declare for, and what information is required for each country.
It’s important to note that some countries offer simplified Intrastat filing, where less information is required, simplified returns tend to be only available for companies reporting lower transaction values.
For example Poland, Belgium, France, and The United Kingdom all allow simplified returns for companies under the threshold.
Intrastat thresholds
The table below contains the thresholds for declaring Intrastat, you can also see when simplified or full reports are required.
| Country |
Arrivals - Simplified |
Arrivals - Full |
Dispatches - Simplified |
Dispatches - Full |
|---|---|---|---|---|
| Austria | €750,000 | €12 million | €750,000 | €12 million |
| Belgium | €1.5 million | €25 million | €1.0 million | €25 million |
| Bulgaria | BGN 470,000 | BGN 11.7 million | BGN 290,000 | BGN 5.6 million |
| Croatia | - | HRK 2.2 million | - | HRK 1.2 million |
| Cyprus | €180,000 | €5.8million | €55,000 | €1.85 million |
| Czech Republic | CZK 12 million | - | CZK 12 million | - |
| Denmark | DKK 6.9 million | - | DKK 5.2 million | - |
| Estonia | €230,000 | €6 million | €130,000 | €5.5 million |
| Finland | €600,000 | - | €600,000 | - |
| France | - | €460,000 | - | €460,000 |
| Germany | €800,000 | €46 million | €500,000 | €38 million |
| Greece | €150,000 | - | €90,000 | - |
| Hungary | HUF 170 million | HUF 14 billion | HUF 100 million | HUF 5 billion |
| Ireland | €500,000 | - | €635,000 | - |
| Italy | - | €200,000 (monthly submissions) | - | Less than €50,000 quarterly; more than €50,000 monthly submissions |
| Latvia | €220,000 | €4 million | €120,000 | €2.5 million |
| Lithuania | €250,000 | €6 million | €120,000 | €3 million |
| Malta | - | €700 | - | €700 |
| Netherlands | €1 million | - | €800,000 | - |
| Poland | PLN 4 million | PLN 93 million | PLN 2 million | PLN 50 million |
| Portugal | €350,000 | €6.5 million | €250,000 | €5 million |
| Romania | RON 900,000 | RON 20 million | RON 900,000 | RON 10 million |
| Slovak Republic | - | €200,000 | - | €400,000 |
| Slovenia | €140,000 | €9 million | €220,000 | €4 million |
| Spain | - | €400,000 | - | €400,000 |
| Sweden | SEK9.0 million | - | SEK4.5 million | - |
| United Kingdom | £1.5m | £24 million | £250k | £24 million |
Intrastat filing types by country
Intrastat is most commonly filed electronically, however some countries do offer paper filing. The table below shows which countries support each filing method, as well as listing details of where to register or file for each country.
| Country |
Supported filing method |
Where to register/file |
|---|---|---|
| Austria | Paper, and electronic (reccomended) | https://www.statistik.at./web_de/statistiken/index.html |
| Belgium | Electronic only | http://www.nbb.be/onegate |
| Bulgaria | Electronic only | http://www.nap.bg/ |
| Croatia | Electronic only (XML file format) | http://www.dzs.hr/Hrv/intrastat/intrastat.htm |
| Cyprus | Electronic only | http://taxisnet.mof.gov.cy. |
| Czech Republic | Electronic, or paper for one time transactions | |
| Denmark | Electronic only |
https://www.virk.dk (submission)
|
| Estonia | Electronic or paper |
https://www.stat.ee/aruandevormi-esitamine (electronic) http://www.stat.ee/17166 (paper forms) |
| Finland | Electronic only | https://yritys.tunnistus.fi (register for Katso ID) |
| France | Electronic or paper |
http://www.douane.gouv.fr (general introduction) https://pro.douane.gouv.fr (electronic) https://www.formulaires.modernisation.gouv.fr/gf/cerfa_10838.do (contact details for paper filing) |
| Germany | Electronic or paper (with permission) | https://www-idev.destatis.de/idev/ |
| Greece | Electronic only | https://eurostat.statistics.gr/login_en |
| Hungary | Electronic only | https://intrastat.ksh.gov.hu/web/start.do?index=true (to download software for filing) |
| Ireland | Electronic only | revenue.ie |
| Italy | Electronic only | https://www.agenziadoganemonopoli.gov.it/portale/dogane/operatore/servizi-online/intrastat |
| Latvia | Electronic or paper | |
| Lithuania | Electronic or paper |
https://intrastat.cust.lt/intr/app?component=normalLink&page=Home&service=direct&session= https://intrastat.cust.lt. (electronic submission) http://osp.stat.gov.lt/en/intrastato-ataskaitos (paper forms) |
| Malta | Electronic or paper |
https://nso.gov.mt/en/nso/Intrastat/Documents/SuplementaryDeclarationWebForm.pdf (register for electronic filing) http://nso.gov.mt/en/nso/Intrastat/Pages/Supplementary-Declarations.aspx (paper filing) |
| Netherlands | Electronic only | www.cbs.nl |
| Poland | Electronic only (XML file) |
https://puesc.gov.pl (electronic submission) puesc@mf.gov.pl (email submission) |
| Portugal | Electronic or paper |
https://webinq.ine.pt/Private/Login (electronic filing) Delegação do Porto – DRI Autonomous Region of Madeira |
| Romania | Electronic only |
www.intrastat.ro (electronic filing) declaratie.intrastat@insse.ro (email submissions) |
| Slovak Republic | Electronic only | https://intrastat.financnasprava.sk/index. php?x=183&y=315 (to download required software) |
| Slovenia | Electronic only | http://intrastat-surs.gov.si/ |
| Spain | Electronic only (web based or .csv file) | https://www.agenciatributaria.es |
| Sweden | Electronic only | www.scb.se/intrastat-eng (approved software) |
| United Kingdom | Electronic only | https://www.uktradeinfo.com/Intrastat/ElectronicSubmission/Internet/Pages/Internet.aspx (online form or .CSV upload) |
Filing periods and due dates
The table below shows the due dates for Intrastat declaration, broken down by country. Please note for many countries if your filing deadline falls on a weekend or a public holiday the deadline will be extended to the next business day.
| Country |
Filing due date |
|---|---|
| Austria | 10th business day of the month following the reporting period |
| Belgium | 20th day of the month following the reporting period |
| Bulgaria | 14th day of the month following the reporting period, except on the first submission when the deadline is the 20th day of the month |
| Croatia | 15th day of the month following the reporting period |
| Cyprus | 10th day of the month following the reporting period |
| Czech Republic | 10th business day of the month following the reporting period, or the 12th day of the month for paper filing |
| Denmark | 10th business day of the month following the reporting period |
| Estonia | 14th day of the month following the reporting period |
| Finland | 10th day of the month following the reporting period |
| France | 10th business day of the month following the reporting period |
| Germany | 10th business day of the month following the reporting period |
| Greece | The last business day of the month following the reporting period |
| Hungary | 15th day of the month following the reporting period |
| Ireland | 23rd day of the month following the reporting period |
| Italy | 25th day of the month following the reporting period |
| Latvia | 10th day of the month following the reporting period |
| Lithuania | 10th business day of the month following the reporting period |
| Malta | 10th business day of the month following the reporting period |
| Netherlands | 10th business day of the month following the reporting period |
| Poland | 10th day of the month following the reporting period |
| Portugal | 15th day of the month following the reporting period |
| Romania | 15th day of the month following the reporting period |
| Slovak Republic | 15th day of the month following the reporting period |
| Slovenia | 15th day of the month following the reporting period |
| Spain | 12th day of the month following the reporting period |
| Sweden | 10th business day of the month following the reporting period |
| United Kingdom | 21 days after the end of the reporting period |
Statistical office contact details by country
Below are the addresses and other contact details for the relevant tax authorities across Intrastat countries.
| Country |
Address, phone and fax | Email and website |
|---|---|---|
| Austria | Guglgasse 13 A-1110 Wien Tel.: +43 (1) 71128-0 FAX: +43 (1) 711 28- 8001 |
Email: info@statistik.gv.at (for general questions) Email: helpdesk@statistik.gv.at (for technical questions) Website: www.statistik.at |
| Belgium | De Berlaimontlaan 14 1000 Brussel Belgium Tel.: +32 2 221 40 99 |
Website http://www.nbb.be/ Email: sxselect@nbb.be |
| Bulgaria | 52 Dondukov Blvd, 1000 Sofia, Bulgaria Tel. (+359) 0700 18 700 Email: prd@nra.bg Website: http://www.nap.bg/ |
Email: prd@nra.bg Website: http://www.nap.bg/ |
| Croatia |
Frankopanska 9 40000 Čakovec Croatia |
Email: intrastat.helpdesk@carina.hr Website: http://www.dzs.hr/Hrv/intrastat/intrastat.htm |
| Cyprus | Cyprus has offices for each region, addresses can be found here - https://www.mof.gov.cy/mof/tax/taxde...582FD00342006t | N/A |
| Czech Republic | Celní úřad pro hlavní město Prahu (CZ510000) Washingtonova 7 113 54 Praha 1 Czech Republic Tel.: +420 261 334 303(449) |
Email: podatelna510000@cs.mfcr.cz Website: http://www.celnisprava.cz/cz/Stranky/default.aspx |
| Denmark | Sejrogade 11 2100 Copenhagen Denmark Tel: + 45 / 3917 3917 Fax: + 45 3917 3999 |
Email: instrastatuh@dst.dk Website: http://www.dst.dk/en/Indberet/oplysningssider/ intrastat. aspx |
| Estonia | Tatari 51 10134 Tallinn Estonia Tel: +372 625 9100 and +372 625 9300 |
Email: klienditugi@stat.ee; stat@stat.ee Website: https://www.stat.ee/foreign-trade |
| Finland |
P.O. Box 512 00101 Helsinki Finland |
Website: http://www.tulli.fi
|
| France |
CISD de Lille
or
|
Website: https://pro.douane.gouv.fr/. |
| Germany | Aussenhandel 65180 Wiesbaden Germany Tel: + 49 611 75 2953 Fax: + 49 611 75 3934 |
Website: http://www.destatis.de/jetspeed/portal/cms/ |
| Greece | Piraeus 46 & Eponiton GR-185 10 Piraeus Greece Tel: +30 213 135 2000 |
Website: https://eurostat.statistics.gr/default_en |
| Hungary | 1428, Budapest, Pf. 12. Hungary Tel: +36 1 880 8950 |
Email: info@intrastatksh.hu |
| Ireland | Millenium Centre, Dundalk, Co. Louth. Ireland Tel.: +042 935 3300 |
Email: intrastatinfo@revenue.ie
|
| Italy | N/A | N/A |
| Latvia | Lāčplēša ielā 1, Rīgā, LV-1301 Tel: +371 67 36 6626 Fax: +371 6736 6689 |
Email: csb@csbx.gov.lv
|
| Lithuania |
Vilnius Territorial Customs Office
|
Website: http://osp.stat.gov.lt/en/intrastatas |
| Malta | International Trade Statistics Unit National Statistics Office Lascaris Valletta VLT 2000 Malta Tel: +356 2599 7169 Fax: +356 2599 7205 |
Email: intrastat@gov.mt
|
| Netherlands | Centraal Bureau voor de Statistiek (CBS) Antwoordnummer 5050 6400 WC HEERLEN The Netherlands Tel: (045) 570 64 00 |
Website: www.cbs.nl |
| Poland | Izba Celna w Szczecinie Wydział INTRASTAT Lubieszyn 11i 72-002 Dołuje (Poland) Tel: +48 91 425 16 93 |
|
| Portugal |
Delegação do Porto – DRI Autonomous Region of Madeira: |
Email: Intrastat@ine.pt (DRI) Email: drem.intrastat@ine.pt (Maderia) |
| Romania | Institutul national de statistica 16 Libertatii Avenue, District 5, Postal Code 050706, Bucharest Romania Tel.: +4 021 317 77 20 |
|
| Slovak Republic | Štatistický úrad SR Odbor štatistiky zahraničného obchodu Miletičova 3 824 67 Bratislava 26 Slovak Republic Tel: +421 2 50236 222 Fax: +421 2 55561 350 |
|
| Slovenia | Finančni Urad Nova Gorica Sektor za carine Oddelek za Intrastat Mednarodni prehod 2b Vrtojba SI-5290 Šempeter pri Gorici Slovenia Tel.: +386 52 97 68 14 Fax: +386 52 97 67 68 |
Email: intrastat.fu@gov.si
|
| Spain | Central Office of Intrastat Avenida Llano Castellano nº17 CP: 28034 Madrid (Spain) Tel.: +917 28 97 03 |
Website: https://www.agenciatributaria.es |
| Sweden |
Statistics Sweden Or
|
Email: intrastat@scb.se Website: http://www.scb.se/intrastat |
| United Kingdom | Details available at - https://www.uktradeinfo.com/Intrastat/Pages/Intrastat.aspx | Details available at - https://www.uktradeinfo.com/Intrastat/Pages/Intrastat.aspx |