Exemption thresholds for 2025
Current exemption thresholds and what it means for your company.
Exemption thresholds for 2025
From January 1, 2025, the following exemption thresholds apply in Slovakia for Intrastat reports:
What does this mean in practice?
If your company cumulatively exceeds the value of EUR 1,000,000 in arrivals or dispatches of goods within the EU during 2025, you are obligated to submit Intrastat reports.
Important notice:
The obligation can arise at any time during the year. Therefore, it is necessary to continuously monitor the cumulative value of your trades from the beginning of the year.
How to monitor cumulative value?
We recommend keeping ongoing records of goods value:
- Separately for arrivals (purchases from EU)
- Separately for dispatches (sales to EU)
- Cumulatively from January 1 of the given year
Example
Company ABC s.r.o. purchases goods from Germany. In January they purchased for €300,000, in February for €400,000, and in March for €350,000.
- January: €300,000 (cumulative: €300,000) - no obligation
- February: €400,000 (cumulative: €700,000) - no obligation
- March: €350,000 (cumulative: €1,050,000) - obligation arises
From March, company ABC s.r.o. must submit monthly Intrastat reports for arrivals.
Need help?
If you're not sure whether you have an obligation, or need help processing reports, contact us. We'll be happy to advise you.