Significant increase in Intrastat reporting thresholds from 1 January 2025

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Increase in Intrastat reporting thresholds

5 March 2025
The amendment to the Foreign Trade Statistics Act (AHStatG-ÄndG) has been promulgated in the Federal Gazette on March 5, 2005. For some medium-sized businesses, this will likely mean the end of Intrastat declarations.

Reporting thresholds from January 2025

  • Intra-EU dispatches must be declared if their value exceeds € 1 million in the current or previous calendar year (previously: € 500,000).
  • Intra-EU arrivals must be declared if their value exceeds € 3 million in the current or previous calendar year (previously: € 800,000).

If these reporting thresholds are exceeded in the current calendar year, companies will be required to file reports from the month in which the thresholds are exceeded.

If a company’s intra-EU dispatches or intra-EU arrivals did not exceed the new reporting thresholds in 2024 and have not yet exceeded them in 2025, the company will no longer be obliged to submit Intrastat declarations and may stop doing so with immediate effect. However, should they exceed either threshold again, they will have to resume declarations. Companies are allowed to continue to report to Intrastat on a voluntary basis.

Intrastat declarations already submitted for the reporting month of January 2025 remain unaffected by the legal changes. If necessary, they will have to be corrected. However, the legislative changes do not make it necessary for the declarations to be resubmitted.

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