Intrastat Thresholds 2026: Is your business ready?
Does your company trade with European partners and is it VAT-registered?
If so, Intrastat/EMEBI declarations apply to you!
Trade in goods within the European Union is subject to legal obligations and reporting thresholds that must not be overlooked.
Two separate declarations must be submitted depending on the nature of your transactions:
- The EMEBI statistical survey (Monthly Survey on Intra-EU Trade in Goods), which replaces the DEB in France and is equivalent to Intrastat in the rest of Europe.
- The VAT summary statement, known in France as the Intra-Community Trade Declaration (DEB) or EC Sales List in other EU countries.
These obligations enable tax and statistical authorities to accurately monitor trade flows between Member States.
Check the 2026 Intrastat thresholds for each European Union country and the United Kingdom now to remain compliant.
| STATE | CURRENCY | ARRIVALS | DISPATCHES | DEADLINE |
|---|---|---|---|---|
| Austria | EUR | €1,100,000 | €1,100,000 | 10 m+1 (business day) |
| Belgium | EUR | €1,500,000 | €1,000,000 | 20 m+1 (day of the month) |
| Bulgaria | BGN | ЛВ1,700,000 | ЛВ2,200,000 | 14 m+1 (day of the month) |
| Croatia | EUR * | EUR450,000 | EUR300,000 | 15 m+1 (day of the month) |
| Cyprus | EUR | €320,000 | €75,000 | 10 m+1 (day of the month) |
| Czeck Republic | CZK | KČ15,000,000 | KČ15,000,000 | 10 m+1 – paper (business day) 12 m+1 – digital (business day) |
| Denmark | DKK | KR41,000,000 | KR11,300,000 | Depending on the affiliated group (1 or 2) ** |
| Estonia | EUR | Removed | €350,000 | 14 m+1 (day of the month) |
| Finland | EUR | Removed | €800,000 | 10 m+1 (day of the month) |
| France | EUR | On request from customs *** | On request from customs *** | 10 m+1 (business day) |
| Germany | EUR | €3,000,000 | €1,000,000 | 10 m+1 (business day) |
| Great Britain (England, Wales, Scotland) | GBP | N/A **** | N/A **** | N/A **** |
| Greece | EUR | €200,000 | €90,000 | 26 m+1 (business day) |
| Hungary | HUF | FT400,000,000 | FT160,000,000 | 15 m+1 (day of the month) |
| Ireland | EUR | €750,000 | €750,000 | 23 m+1 (day of the month) |
| Italy | EUR | If at least one of the previous 4 quarters the amount is = or > €350,000 | €0 | 25 m+1 (day of the month) |
| Latvia | EUR | €350,000 | €200,000 | 10 m+1 (day of the month) |
| Lithuania | EUR | €570,000 | €400,000 | 10 m+1 (business day) |
| Luxembourg | EUR | €250,000 | €200,000 | 22 m+1 (business day) |
| Malta | EUR | €700 | €700 | 10 m+1 (business day) |
| Netherlands | EUR | On request from Customs | On request from Customs | 10 m+1 (business day) |
| Poland | PLN | ZŁ6,000,000 | ZŁ2,800,000 | 10 m+1 (day of the month) |
| Portugal | EUR | €650,000 | €600,000 | 15 m+1 (day of the month) |
| Romania | RON | L1,000,000 | L1,000,000 | 15 m+1 (day of the month) |
| Slovakia | EUR | €1,000,000 | €1,000,000 | 15 m+1 (day of the month) |
| Slovenia | EUR | €240,000 | €270,000 | 15 m+1 (day of the month) |
| Spain | EUR | €400,000 | €400,000 | 12 m+1 (day of the month) |
| Sweden | SEK | KR15,000,000 | KR12,000,000 | 10 m+1 (day of the month) - paper 13 m+1 (day of the month) - digital |
| United Kingdom (Northern Ireland) | GBP | £500,000 | £250,000 | 21 m+1 (day of the month) |
* Since 1 January 2023, Croatia has adopted the euro as its official currency, replacing the kuna.
** In Denmark, the authorities distinguish between two groups of companies, each with its own submission calendar for the Intrastat declaration. The official submission dates (in English) vary depending on which group you are assigned to (Group 1 or Group 2).
*** The former thresholds of €460,000 for arrivals and €1 for dispatches have been abolished. Affected companies must now submit their declaration every month as soon as they receive a letter from the customs authorities, whether for arrivals, dispatches, or both.
**** N/A: not applicable – no Intrastat reporting obligation in this case.
Note: The information above is provided for guidance only and may change each year. Please check the official updates regularly.
What are the changes to Intrastat thresholds between 2025 and 2026?
Some European Union countries have changed their Intrastat thresholds between 2025 and 2026.
| ARRIVALS 2025 | ARRIVALS 2026 | DISPATCHES 2025 | DISPATCHES 2026 |
|
|---|---|---|---|---|
| Finland | €800,000 | Removed | €800,000 | Same as 2025 |
What are the submission deadlines for EMEBI, Intrastat, EC Sales List and VAT Summary Statement in France in 2026?
| Transactions (in goods or services) carried out in the month of | Declaration period |
|---|---|
| January 2026 | 01 - 12 February 2026 |
| February 2026 | 01 - 12 March 2026 |
| March 2026 | 01 - 11 April 2026 |
| April 2026 | 01 - 14 May 2026 |
| May 2026 | 01 - 13 June 2026 |
| June 2026 | 01 - 11 July 2026 |
| July 2026 | 01 - 12 August 2026 |
| August 2026 | 01 - 11 September 2026 |
| September 2026 | 01 - 11 October 2026 |
| October 2026 | 01 - 14 November 2026 |
| November 2026 | 01 - 11 December 2026 |
| December 2026 | 01 - 13 January 2027 |
Intrastat, EMEBI, DEB… What do these acronyms related to European trade mean?
The terms DEB, EMEBI, Intrastat, EC Sales List and EC Purchases List refer to different systems linked to accounting and the monitoring of intra-European Union (EU) trade in goods.
Here is a concise explanation of what each one means:
- Intrastat: this European system is used to collect statistical data on trade in goods between EU Member States.
Companies exceeding certain value or volume thresholds must submit an Intrastat declaration. This information enables national and European authorities to monitor and analyse intra-EU trade and produce accurate economic statistics. - EMEBI (Monthly Survey on Intra-EU Trade in Goods): in France, this term refers to the statistical declaration of trade in goods between EU Member States.
EMEBI replaced the former DEB (Declaration of Trade in Goods) and is used to measure intra-European trade flows for statistical and economic purposes. - DEB (Declaration of Trade in Goods): this declaration applied to companies trading goods with other EU countries or third territories.
It enabled customs authorities to collect both statistical and fiscal data on goods movements.
Since 1 January 2022, the DEB has been replaced in France by two separate systems: EMEBI (statistical) and the VAT summary statement (ERTVA) (fiscal). - VAT Summary Statement (ERTVA): also known as the VAT recapitulative statement, this document enables the tax authorities to monitor intra-Community transactions in goods carried out by companies.
It ensures the traceability and tax compliance of VAT-liable transactions between EU Member States. - EC Sales List (ESL): also called the intra-Community sales list, this declaration must be submitted by companies selling goods or services to other businesses established in an EU Member State.
It enables tax authorities to monitor and track intra-Community transactions, thereby ensuring proper application of VAT within the European market. - EC Purchases List: similar to the EC Sales List, this declaration concerns intra-Community purchases.
Companies must declare goods or services acquired from suppliers established in other EU Member States. It allows tax authorities to monitor intra-Community acquisition flows and ensure VAT compliance.
Together, these terms and declarations help ensure transparency, collect reliable statistical data, and monitor trade within the European Union.
Although the rules and reporting thresholds may vary from country to country, their common objective remains the same: to simplify tax management and provide accurate monitoring of intra-Community transactions.
