Portugal has increased its Intrastat Arrival reporting thresholds for 2025 as follows
Arrivals: increased to €600,000 per annum from €600,000
Dispatches: unchanged at €600,000 per annum
Read more in our Portugal VAT guide. Paper or electronic submissions are permitted within 15 days of the period end. They are filed with Instituto Nacional de Estatística. There are separate Intrastat thresholds for Madeira and Azores.
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
Country
VAT Registration thresholds
Intrastat thresholds
Resident
Non-resident
Arrivals
Dispatches
Arrivals Statistical
Dispatches Statistical
€100,000
€100,000 EU residents only
€10,000
€10,000 EU sellers only
–
–
–
–
€55,000
Nil
€1,100,000
€1,100,000
€12m
€12m
Belgium
€25,000
Nil
€1,500,000
€1,000,000
€25m
€25m
BGN 100,000
Nil
BGN 1.7m
BGN 2.2m
€17m
€36.1m
€60,000
Nil
€450,000
€300,000
€450,000
€300,000
€15,600
Nil
€350,000
€75,000
€2.7m
€5.8m
CZK 2m
Nil
CZK 15m
CZK 15m
CZK 30m
CZK 30m
DKK 50,000
Nil
DKK 22m
DKK 11m
DKK 22m
DKK 11m
€40,000
Nil
Withdrawn
€350,000
Withdrawn
€350,000
€20,000
Nil
€800,000
€800,000
€800,000
€800,000
Goods €85,000 Services €37,500
Nil
Discretionary
Discretionary
Discretionary
Discretionary
€25k prior yr & €100k this yr
Nil
€3m
€1m
€49m
€52m
Greece
Nil
Nil
€150,000
€90,000
€150,000
€90,000
HUF 12m
Nil
HUF 270m
HUF 150m
HUF 5.5bn
HUF 15bn
Goods €85,000 Services €42,500
Nil
€750,000
€750,000
€5m
€34m
€85,000
Nil
See country guide
See country guide
See country guide
See country guide
€50,000
Nil
€350,000
€200,000
€5m
€7m
€55,000
Nil
€570,000
€400,000
€7m
€10m
€50,000
Nil
€250,000
€200,000
€4m
€8m
Goods €35,000 Other €30,000
Nil
€700
€700
€700
€700
€20,000
Nil
Discretionary
Discretionary
Discretionary
Discretionary
PLN 200,000
Nil
PLN 6.0m
PLN 2.8m
PLN 105m
PLN 158m
Portugal
Nil
Nil
€650,000
€600,000
€6.5m
€6.5m
RON 300,000
Nil
RON 1m
RON 1m
RON 10m
RON 20m
€62,500
Nil
€1m
€1m
€1m
€1m
€60,000
Nil
€240,000
€270,000
€4m
€9m
Spain
Nil
Nil
€400,000
€400,000
€400,000
€400,000
SEK 120,000
Nil
SEK 15m
SEK 4.5m
SEK 15m
SEK 4.5m
Non-EU
BAM 100,000
Nil
n/a
n/a
n/a
n/a
Iceland
ISK 2m
Nil
n/a
n/a
n/a
n/a
€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