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 €149,000.

Additional details are required if the special thresholds are met – € 2,500,000 for the arrivals and € 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 euro;
• statistical value;
• delivery terms;
• supplementary units.