National inclusion threshold is 200.000 EUR for shipments and 120.000 EUR for goods receipts.
According to Article 13 of Commission Regulation (EC) no. 1982/2004, the obligation to report to Intrastat also arises during the year when the company’s cumulative value of goods exchange – determined on the basis of data on supplies of goods to other EU member states and acquisitions of goods from other EU member states, which the company reported on the VAT-O form – exceeds the applicable inclusion threshold with other member states from the beginning of the current year. The company (reporting unit) reports from and including the month of the current year in which the inclusion threshold was exceeded.
The reporting unit is obliged to report only for that flow of goods (shipments of goods, receipt of goods) for which it exceeded the inclusion threshold. The obligation to report lasts until the receipt of a notice of termination of the obligation to report.