Intrastat – reporting on movement of goods between EU member states – reporting threshold remains unchanged in 2024
Finland kept unchanged its Intrastat reporting thresholds for 2024 as follows:
- Arrivals: remains at €800,000 per annum
- Dispatches: remains at €800,000 per annum
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.
Intrastat headings:
- Statistical period
- Description of goods
- Member state of arrival/dispatch
- Region of arrival/dispatch
- Delivery term
- Final destination
- Nature of transaction
- Country of origin
- Mode of transport
- Port/airport
- CN8 code
- Statistical procedure
- Net mass
- Supplementary units
- Supplementary units type in some cases
- Invoice value
- Statistical value
- VAT number customer/supplier
