Intrastat

In Latvia, separate Intrastat returns have to be submitted to the Central Statistical Bureau of Latvia.

Intrastat threshold

The Intrastat threshold for arrivals and dispatches is EUR 149,000.

Additional details are required if the special thresholds are met – EUR 2,500,000 for the arrivals and EUR 3,400,000 for dispatches.

Intrastat data to be reported

The information which needs to be reported for both the arrival and the dispatches statistics is:

• the Member State of origin/destination;
• the country of origin;
• the nature of the transaction;
• the mode of transport;
• the 8-digit commodity code of the goods;
• the net weight of the goods;
• the invoice value of the goods in euros;
• statistical value;
• delivery terms;
• supplementary units.