DEB vs Intrastat

Customs Obligations

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.

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