DEB vs Intrastat

Fiscal

DEB vs Intrastat

In France, the trade of goods declaration, or DEB, consists of both statistical (Intrastat) and fiscal information.

In the other member countries, Intrastat is only statistical and is accompanied by an additional tax declaration to determine the trade of goods between member countries.

The trade of goods declaration or DEB is a statement of the flows of goods between France and the European Union. “Instrastat declaration” is the term currently used in the other member states of the European Union. It is also usual in France to speak of the Intrastat declaration rather than the trade of goods declaration. The data collected allows the European Union countries to put together trade data to monitor transactions within the European Union.

There are two different elements:

  • • Entries: flows of goods from a European Union country into France.
  • • Shipments: flows of goods from French soil to the European Union country.

 

Caution: not to be confused with Import and Export, terms reserved for trade between the European Union and countries outside the European Union.

The Intrastat declaration is required once a certain pre-defined threshold has been exceeded. The threshold corresponds to the sale or purchase amount of intra-community transactions.

DEB/Intrastat declaration thresholds for 2016

 

Country Entry Shipment Currency
Austria 750 000 750 000 EUR
Belgium 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
Czech Rep. 8 000 000 8 000 000 CZK
Denmark 6 000 000 4 700 000 DKK
Estonia 200 000 130 000 EUR
Finland 550 000 500 000 EUR
France 460 000 >460 000**
<460 000
EUR
Germany 800 000 500 000 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 EUR
Portugal 350 000 250 000 EUR
Romania 500 000 900 000 RON
Spain 400 000 400 000 EUR
Slovakia 200 000 400 000 EUR
Slovenia 120 000 200 000 EUR
Sweden 9 000 000 4 500 000 SEK
United Kingdom 1 500 000 250 000 GBP


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

The above information is subject to change. The table provides a guideline only.

To find out more about the trade of goods declaration or the Intrastat declaration, consult our dedicated page or contact one of our sales consultants.

Share on social networks

Find out more on our Intrastat services

ASD Group is an international company specialising in Intrastat declarations for over 20 years.
For further information, please contact us via our contact form.

Find out more about the author of the article

ASD Group

ASD Group

News

Find all our news on VAT and customs, decrypted by our experts

Free-trade with Canada: how to take advantage of the business opportunities abroad? Fiscal

Free-trade with Canada: how to take advantage of the business opportunities abroad?

At a time when many countries are questioning their degree of economic openness and are retreating into protectionism, Canada opens up to foreign markets. Gradually, Canada positions itself in(...)

Read more
VAT reverse charge : VAT refunds outstanding Fiscal

VAT reverse charge : VAT refunds outstanding

Normally, European companies that carry out taxable operations in other European Union member countries, are required to identify themselves for VAT in those countries. In order to fight(...)

Read more
Reinforcement of obligations concerning posted workers Social

Reinforcement of obligations concerning posted workers

Starting from 1st of July 2017, new rules will come into force regarding mandatory declarations and displaying information for the posted workers. Public and private project owners and(...)

Read more
With ASD: international growth made easy News

With ASD: international growth made easy

Read the story of the ASD Group, published by the Select Sophia magazine in its "Eco News and Innovation" category. The article tells the evolution of the ASD Group, explains its(...)

Read more
How will the CETA impact Canada and the European Union? Fiscal

How will the CETA impact Canada and the European Union?

With the technological advances of the 21st century, it seems that we live in a world without boundaries. These incredible breakthroughs have changed the way we access information,(...)

Read more
POSTING OF FOREIGN WORKERS TO FRANCE – NEW DECREE Social

POSTING OF FOREIGN WORKERS TO FRANCE – NEW DECREE

Starting from 1st July 2017, a new decree reinforces the rules regarding the posting of employees, in particular in the Building & Public Works and Transport sectors, to combat illegal(...)

Read more
Recovery of British VAT Fiscal

Recovery of British VAT

What are the conditions for securing a VAT refund in the United Kingdom? What are the conditions for securing a VAT refund in the United Kingdom? A company established in a member country(...)

Read more
How do you recover your VAT in Spain? Fiscal

How do you recover your VAT in Spain?

What are the conditions for securing a VAT refund in Spain? A company established in a member country of the European Union which has incurred specific taxable expenditure in Spain can(...)

Read more
Presentation of ASD Group by Magalie Delangue on CCI Nice TV News

Presentation of ASD Group by Magalie Delangue on CCI Nice TV

The Web TV of the French Chamber of Commerce of Nice Riviera interviewed our General Manager Malagie Delangue to present our company's services and our development. You can watch the entire(...)

Read more
Our experts are at your disposal to answer your questions. Benefit from a free consultation!
Ask us for advice