Statistical thresholds above which companies are required to submit an Intrastat statement were announced by the Hellenic Statistical Authority under EU Regulation 638/2004 and applicable from 1/1/2019 to 31/12/2019 and are as follows:

Incoming flows (arrivals) are at €150,000 and outgoing flows (dispatches) are at €90,000.

Businesses are liable to submit an Intrastat declaration if:

1. the value of his/her trade with other Member States during the previous year exceeds the applicable thresholds; and
2. the cumulative value of his/her trade with other Member States since the beginning of the year of application exceeds the applicable thresholds.

Businesses must check whether or not they exceed the statistical threshold, both during and at the end of 2019 to determine if and when they are liable to submit an Intrastat declaration.