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The thresholds and information on this page may be subject to revisions and will be updated as soon as we receive official confirmation. Feel free to check this page regularly.
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
€5,000,000
€1,200,000
10 m+1 (business day)
Belgium
EUR
€1,500,000
€1,000,000
20 m+1 (day of the month)
Bulgaria
EUR *****
€899,946.78 (ЛВ1,760,000)
€1,150,500.15 (ЛВ2,250,000)
14 m+1 (day of the month)
Croatia
EUR *
EUR450,000
EUR300,000
15 m+1 (day of the month)
Cyprus
EUR
€380,000
€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
€250,000
€90,000
26 m+1 (business day)
Hungary
HUF
FT500,000,000
FT200,000,000
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 > €2,000,000
€0
25 m+1 (day of the month)
Latvia
EUR
€380,000
€220,000
10 m+1 (day of the month)
Lithuania
EUR
€600,000
€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
€300,000
€280,000
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.
***** Since 1 January 2026, Bulgaria has adopted the euro as its official currency, replacing the lev.
Note: The information above is provided for guidance only and may change each year. Please check the official updates regularly.
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.
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.
Why continue managing your Intrastat declarations on your own?
Save time and secure your filings by entrusting them to our experts.
Noémie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.
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