When does the temporary Intrastat reporting obligation apply in Greece?
The temporary Intrastat reporting obligation applies from 1 January to 31 December 2023. The companies concerned must submit an Intrastat declaration if the total transactions of intra-EU goods imports (arrivals) and/or intra-EU goods exports (dispatches) in the previous year exceeded the statistical threshold of the last year’s reference (2022) or if the total transactions of intra-EU goods imports and/or intra-EU goods exports exceed the threshold in the reference year (2023).
What are the statistical thresholds?
The statistical thresholds for intra-EU imports (arrivals) are EUR 150,000, and for intra-EU exports (dispatches), EUR 90,000.
The thresholds may change from year to year.