The changes to the INTRASTAT reporting thresholds came into effect retroactively from 1 January 2025, providing significant relief for businesses, particularly small and medium-sized enterprises (SMEs), by substantially raising the reporting thresholds for foreign trade statistics.
What is INTRASTAT?
INTRASTAT is a system for collecting data on the trade of goods between Germany and other EU member states. Businesses are required to report this data, if they exceed certain thresholds. The purpose of this collection is to gather detailed information on intra-community trade in Germany. This data is used for analysis of European competitiveness, price developments, as well as import and export dependencies.
Changes to the Reporting Thresholds:
- Incoming goods to Germany: The reporting threshold for goods entering Germany from the EU has been raised from 800,000 euros to 3 million euros.
- Dispatches of goods from Germany: The reporting threshold for goods dispatched from Germany to other EU member states has been raised from 500,000 euros to 1 million euros.
These adjustments apply retroactively from 1 January 2025 and were approved through an amendment to the Foreign Trade Statistics Act (AHStatG), which was passed by German legislature on 30 January 2025.
The increase in the reporting thresholds brings significant benefits to businesses, particularly small and medium-sized enterprises (SMEs). According to a press release from the Federal Ministry for Economic Affairs and Climate Action (BMWK), approximately 42% of businesses involved in intra-EU trade will be exempted from the reporting obligation, resulting in an annual reduction in bureaucracy amounting to around 11.6 million euros.
Sources: BMWK (in German), Statistisches Bundesamt in German)
