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
|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**
|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|
|Latvia||180 000||130 000||EUR|
|Lithuania||280 000||200 000||EUR|
|Luxembourg||200 000||215 000||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.