Information on the reporting threshold for imports

First, please read: Understanding reporting thresholds for Intrastat.

Here you can find the reporting threshold for imports

Log into the Taxdoo dashboard and navigate to Compliance --> Intrastat on the left-hand side. In the Reporting thresholds tab, open the sub-tab Imports.

What do the values and colours displayed mean?

The values show the level of the reporting threshold per country (destination country) in which the good was imported, in the currency of the destination country. The colours displayed help you see whether the current value is less than 60% (green), between 60% and 100% (orange) or more than 100% (red). As soon as the value exceeds 100%, you are obliged to submit an Intrastat return for imports in the destination country from the month in which the threshold was exceeded.

How often is the reporting threshold for imports calculated? 

The reporting threshold is updated once per month, on the 8th.

How is the reporting threshold for imports calculated?

The following transactions count towards the reporting threshold (provided they are sent to Taxdoo):

• Intra-community movements in connection with warehouse use in the destination country, such as with "Fulfilment by Amazon" (FBA).
• Returns from outside the destination country into the destination country.
• 🇫🇷 Only in France: sales from outside the destination country into the destination country; here an intra-community movement to France is simulated.

What happens if the threshold was exceeded in the previous year? 

Exceeding the threshold in the previous year means that Intrastat returns for imports must also be submitted in the destination country in the current year. If you do not exceed the reporting threshold in the current year, the obligation expires.