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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 2018

CountryArrivalsDispatchesCurrency
Austria750 000750 000EUR
Belgium1 500 0001 000 000EUR
Bulgaria460 000260 000BGN
Croatia1 800 000900 000HRK
Cyprus100 00055 000EUR
Czech Rep.8 000 0008 000 000CZK
Denmark6 000 0004 700 000DKK
Estonia200 000130 000EUR
Finland550 000500 000EUR
France460 000>460 000**
<460 000
EUR
Germany800 000500 000EUR
Greece150 00090 000EUR
Hungary100 000 000100 000 000HUF
Ireland500 000635 000EUR
Italy>50 000*
<50 000*
>50 000*
<50 000*
EUR
Latvia180 000130 000EUR
Lithuania280 000200 000EUR
Luxembourg200 000215 000EUR
Malta700700EUR
Netherlands1 000 0001 200 000EUR
Poland3 000 0001 500 000EUR
Portugal350 000250 000EUR
Romania500 000900 000RON
Spain400 000400 000EUR
Slovakia200 000400 000EUR
Slovenia120 000200 000EUR
Sweden9 000 0004 500 000SEK
United Kingdom1 500 000250 000GBP

* 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.

This article was originally published on 12/31/2016 and updated on 01/02/2018

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