The Intrastat Form is a mandatory online declaration for VAT-registered individuals in the EU who report intra-Community transactions.

It requires monthly or quarterly completion and submission to the Customs Agency.

Operations covered include the supply and purchase of intra-Community goods and general services.

The existing thresholds are as follows:

Intra-Community Sales of Goods and Services:
  • Monthly: If the value of sales during the last quarter or month exceeds €50,000.
  • Quarterly: If the value of sales is less than or equal to €50,000.
Purchases of Intra-Community Goods:
  • Monthly: If the value of purchases in the previous quarter is greater than or equal to €350,000; otherwise, no further documentation is necessary.
Purchases of Services:
  • Monthly: If the value of purchases in the previous quarter is greater than or equal to €100,000; otherwise, no further documentation is necessary.
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