Intrastat thresholds and outsourcing of intrastat processing

intrastat

DEFINITION OF INTRASTAT

The Intrastat declaration is used in every European Union country to monitor intra-community transactions between member countries. The declaration lists all intra-community flows to establish statistics.

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EVERYTHING YOU NEED TO KNOW ABOUT INTRASTAT

 
 
 
 

Currently, you can conduct trade operations within the European Union freely, without formalities and without border controls: you do not make a customs declaration. However, depending on the nature of your business, every month you are required to complete an Intrastat declaration listing all your intra-community trade.

These declarations enable the Department of Customs to: 

produce statistics on intra-community trade 

conduct fiscal supervision of the intra-community flows of goods 

The Intrastat declaration is therefore a summary statement of all your company’s entries and shipments made with the other member countries of the EU.

Some vocabulary: 

When speaking of trade exchanges within the European Union, the term entry means the arrival of community goods on national territory, and the term shipment means the dispatch of goods from your country to another country of the European Union.

Thresholds:​

Intrastat thresholds vary according to the country. The table below shows the thresholds by country:

   Country     Entry

    Shipment

    Currency
Germany 800 000 500 000 EUR
Austria 750 000 750 000 EUR
Belgique 1 500 000 1 000 000 EUR
Bulgaria 460 000 260 000 BGN
Croatia 1 800 000 900 000 HRK
Cyprus 100 000 55 000 EUR
Denmark 6 000 000 4 700 000 DKK
Spain 400 000 400 000 EUR
Estonia 200 000 130 000 EUR
Finland 550 000 500 000 EUR
France 460 000

> 460 000**

< 460 000**

EUR
Greece 150 000 90 000 EUR
Hungary 100 000 000 100 000 000 HUF
Ireland 500 000 635 000 EUR
Italy

> 50 000*

< 50 000*

> 50 000*

< 50 000*

EUR
Latvia 180 000 130 000 EUR
Lithuania 280 000 200 000 EUR
Luxembourg 200 000 215 000 EUR
Malta 700 700 EUR
Netherlands 1 000 000 1 200 000 EUR
Poland 3 000 000 1 500 000 PLN
Portugal 350 000 250 000 EUR

Czech Republic   

8 000 000 8 000 000 CZK
Romania 500 000 900 000 RON
United Kingdom    1 500 000 250 000 GBP
Slovakia 200 000 400 000 EUR
Slovenia 120 000 200 000 EUR
Sweden 9 000 000 4 500 000 SEK

* If the amount is less than 50,000 €, a quarterly Intrastat declaration is required. If the amount exceeds 50,000 €, a monthly declaration is required. 

** Below 460,000 € a simplified Intrastat/DEB declaration is required. Above 460,000 € a detailed Intrastat/DEB declaration is required.

The above information may be subject to change. The table serves as a guideline only. 

Penalties​:

Failure to produce the declaration within the deadline is penalised by a fine; the amount depends on the country.

 POINTS TO REMEMBER FOR INTRASTAT

 

premier point à retenir sur la déclaration d'échange de biens

The Intrastat declaration must be submitted to the Department of Customs. The format of the declaration varies from country to country. It may be a hard copy or an electronic copy.

deuxième point essentiel sur la déclaration d'échange de biens

This declaration must be submitted in accordance with the declaration schedule of the country concerned. This may be monthly, quarterly or annually.

troisième point à retenir sur la déclaration d'échange de biens

Thresholds vary from country to country. Consult the table above.

quatrième notion sur la déclaration d'échange de biens

The term Intrastat is the name most commonly used; however in some countries it may have another name (for example, in France it is known as the DEB).

cinquième point sur la déclaration d'échange de biens

Companies are legally entitled to use external service providers to manage the DEB/DES/Intrastat on their behalf.

Would you like to speak to a representative to find out more about the Intrastat declaration ? 

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intrastat

HAVE YOU CONSIDERED OUTSOURCING YOUR INTRASTAT DECLARATIONS ?

 
 
 
 

As we have shown, as soon as your company engages in trade activities (purchases, sales) with other countries of the European community, you are required to submit an Instrastat declaration to the Department of Customs.

Failure to comply with this mandatory declaration may lead to penalties and Customs fines for your company.

Outsourcing the management of your Intrastat declarations offers you significant benefits in terms of saving time and money and gaining peace of mind, for you and your employees. 

You are protected in the event of:​

Omissions or oversights: you have a dedicated person responsible for compliance with the timeframes and deadlines of your declarations;

Input errors/ inaccurate data, given that every omission or mistake in your declaration results in a fine;

Customs inspection: you benefit from personalised assistance during inspections and the various phases of the procedure. 

HOW ASD CAN HELP YOU

 
 
 
 

In view of the benefits that outsourcing the Intrastat declarations can offer your company, you have only to choose a strategic and trusted partner to assist you in the necessary processes.

Created in 1993 following the opening of the borders, with its principal purpose being to assist European companies to prepare Intrastat declarations, over the years, ASD Group has been able to diversify its services by developing in parallel the activity of tax agent, tax representative and social representative in Europe.

Our core mission continues to be processing Intrastat declarations; consequently, we have set up a processing centre specifically dedicated to the preparation, management and regulatory monitoring of your declarations.

Thanks to the experience and know-how we have acquired in over 20 years of activity, we can handle all your customs formalities, we can assist you in the necessary processes to fulfil your declaration requirements and we can ensure the security of your operations in the long term.

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PREPARATION, VERIFICATION 

Preparation, verification and filing of the DEB, DES and Intrastat

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ANALYSIS AND CONTRO

Detailed monthly analysis and control of all your transaction flows

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INPUT AND VERIFICATION 

Input and verification of the accuracy of invoices and customs nomenclature

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CUSTOMS CLASSIFICATIONS

Research and verification of the customs nomenclature

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assistance

Assistance during an administrative or customs inspection

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TRAINING 

Organisation of specific training in processing the DEB/DES, ideal for your employees 

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