You are then concerned by Intrastat declarations.
Trade within the European Union is subject to thresholds and a requirement for two separate declarations:
– A VAT summary report in France and EU Sales List in the rest of the European Union,
– A statistical survey, called EMEBI (Enquête statistique mensuelle sur les échanges de biens intra-Union européenne – Monthly statistical survey on intra-EU trade in goods) in France, Intrastat in the rest of the European Union.
Please find below the Intrastat 2023 thresholds for all European Union countries and the United Kingdom.
|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||ЛВ700,000||ЛВ1,000,000||14 m+1 (day of the month)|
|Croatia||EUR *||EUR400,000||EUR200,000||15 m+1 (day of the month)|
|Cyprus||EUR||€270,000||€75,000||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||KR22,000,000||KR11,000,000||Depending on the affiliated group (1 or 2) **|
|Estonia||EUR||€400,000||€270,000||14 m+1 (day of the month)|
|Finland||EUR||€800,000||€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||€800,000||€500,000||10 m+1 (business day)|
|Great Britain (England, Wales, Scotland)||GBP||N/A ****||N/A ****||N/A ****|
|Greece||EUR||€150,000||€90,000||Last day m+1 (business day)|
|Hungary||HUF||FT250,000,000||FT140,000,000||15 m+1 (day of the month)|
|Ireland||EUR||€500,000||€635,000||23 m+1 (day of the month)|
|Italy||EUR||If at least one of|
4 quarters the amount is
= or > €350,000
|€0||25 m+1 (day of the month)|
|Latvia||EUR||€330,000||€200,000||10 m+1 (day of the month)|
|Lithuania||EUR||€500,000||€300,000||10 m+1 (business day)|
|Luxembourg||EUR||€250,000||€200,000||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||ZŁ5,000,000||ZŁ2,700,000||10 m+1 (day of the month)|
|Portugal||EUR||€400,000||€400,000||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||€200,000||€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||KR4,500,000||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)|
* The euro is the currency of Croatia since 1st January 2023, replacing the kuna.
** The Danish administration has two filing schedules assigned to two groups. The filing dates will therefore depend on whether you have been assigned to group 1 or group 2.
*** The thresholds of EUR 460,000 for introduction and EUR 1 for dispatch have been repealed. Companies have to file this declaration on a monthly basis as soon as they have received a letter from the customs administration (it can be an introduction declaration, a dispatch declaration or both depending on the letter received).
**** N/A: not applicable. No Intrastat obligation.
Note: the information contained above is subject to change each year. This table is provided for information only.
Some EU countries have changed their Intrastat thresholds between 2022 and 2023.
|Croatia||KN2.500.000||€400.000 *||KN1.300.000||€200.000 *|
|Italy||€200.000||If at least one of |
the previous 4 quarters
the amount is
= or > €350,000
|€0||Same as 2022|
|Sweden||KR9.000.000||KR15.000.000||KR4.500.000||Same as 2022|
|Operations (on goods or services) carried out in:||Filing deadline||Filing slots|
|December 2022||12 January 2023||8:30 a.m. – 22 p.m.|
|January 2023||11 February 2023||8:30 a.m. – 22 p.m.|
|February 2023||11 March 2023||8:30 a.m. – 22 p.m.|
|March 2023||13 April 2023||8:30 a.m. – 22 p.m.|
|April 2023||13 May 2023||8:30 a.m. – 22 p.m.|
|May 2023||12 June 2023||8:30 a.m. – 22 p.m.|
|June 2023||12 July 2023||8:30 a.m. – 22 p.m.|
|July 2023||11 August 2023||8:30 a.m. – 22 p.m.|
|August 2023||12 September 2023||8:30 a.m. – 22 p.m.|
|September 2023||12 October 2023||8:30 a.m. – 22 p.m.|
|October 2023||14 November 2023||8:30 a.m. – 22 p.m.|
|November 2023||12 December 2023||8:30 a.m. – 22 p.m.|
|December 2023||12 January 2024||8:30 a.m. – 22 p.m.|