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 2018
|Austria||EUR||€750,000||€750,000||10 m+1 (business day)|
|Belgium||EUR||€1,500,000||€1,000,000||20 m+1 (day of the month)|
|Bulgaria||BGN||ЛВ520,000||ЛВ780,000||14 m+1 (day of the month)|
|Croatia||HRK||KN2,500,000||KN1,300,000||15 m+1 (day of the month)|
|Cyprus||EUR||€180,000||€55,000||10 m+1 (day of the month)|
|Czeck Republic||CZK||KČ12,000,000||KČ12,000,000||10 m+1 – paper (business day)
12 m+1 – digital (business day)
|Denmark||DKK||KR13,000,000||KR10,000,000||Depending on the affiliated group (1 or 2)*|
|Estonia||EUR||€230,000||€130,000||14 m+1 (day of the month)|
|Finland||EUR||€600,000||€600,000||10 m+1 (day of the month)|
|France||EUR||On request from customs||On request from customs||10 m+1 (business day)|
|Germany||EUR||€800,000||€500,000||10 m+1 (business day)|
|Greece||EUR||€150,000||€90,000||Last day m+1 (business day)|
|Hungary||HUF||FT170,000,000||FT100,000,000||15 m+1 (day of the month)|
|Ireland||EUR||€500,000||€635,000||23 m+1 (day of the month)|
|Italy||EUR||€200,000||€0||25 m+1 (day of the month)|
|Latvia||EUR||€230,000||€120,000||10 m+1 (day of the month)|
|Lithuania||EUR||€280,000||€200,000||10 m+1 (business day)|
|Luxembourg||EUR||€200,000||€150,000||16 m+1 (business day)|
|Malta||EUR||€700||€700||10 m+1 (business day)|
|Netherlands||EUR||€5,000,000||€1,000,000||10 m+1 (business day)|
|Poland||PLN||ZŁ4,000,000||ZŁ2,000,000||10 m+1 (day of the month)|
|Portugal||EUR||€350,000||€250,000||15 m+1 (day of the month)|
|Romania||RON||L900,000||L900,000||15 m+1 (day of the month)|
|Slovakia||EUR||€1,000,000||€1,000,000||15 m+1 (day of the month)|
|Slovenia||EUR||€140,000||€200,000||15 m+1 (day of the month)|
|Spain||EUR||€400,000||€400,000||12 m+1 (day of the month)|
|Sweden||SEK||KR9,000,000||KR4,500,000||10 m+1 (day of the month) - paper
13 m+1 (day of the month) - digital
|United Kingdom (England, Wales, Scotland)||GBP||N/A**||N/A**||N/A**|
|United Kingdom (Northern Ireland)||GBP||£500,000||£250,000||21 m+1 (day of the month)|
*N/A: Not applicable. No Intrastat obligation.
The above information is subject to change. The table provides a guideline only.
This article was originally published on 12/31/2016 and updated on 01/02/2018