Update – Intrastat: New rules from 1 January 2022

As anticipated in the Tax Newsletter of 9 December 2021, the assimilation threshold (i.e. the threshold for arrivals of goods from other EU Member States and dispatches of goods to other EU Member States in the previous or current calendar year) has been raised for both arrival and dispatch declarations starting from the reference year 2022. However, the assimilation threshold was not raised from EUR 750,000 to EUR 1,200,000 as planned, but instead to EUR 1,100,000.