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Intrastat thresholds in the EU in 2023

You run a VAT-registered business and
carry out exchanges of goods within the European Union?

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.

AustriaEUR€1,100,000€1,100,00010 m+1 (business day)
BelgiumEUR€1,500,000€1,000,00020 m+1 (day of the month)
BulgariaBGNЛВ700,000ЛВ1,000,00014 m+1 (day of the month)
Croatia EUR *EUR400,000EUR200,00015 m+1 (day of the month)
CyprusEUR€270,000€75,00010 m+1 (day of the month)
Czeck RepublicCZKKČ12,000,000KČ12,000,00010 m+1 – paper (business day)
12 m+1 – digital (business day)
DenmarkDKKKR22,000,000KR11,000,000Depending on the affiliated group (1 or 2) **
EstoniaEUR€400,000€270,00014 m+1 (day of the month)
FinlandEUR€800,000€800,00010 m+1 (day of the month)
France EUROn request from customs ***On request from customs ***10 m+1 (business day)
GermanyEUR€800,000€500,00010 m+1 (business day)
Great Britain (England, Wales, Scotland) GBPN/A ****N/A ****N/A ****
GreeceEUR€150,000€90,000Last day m+1 (business day)
HungaryHUFFT250,000,000FT140,000,00015 m+1 (day of the month)
IrelandEUR€500,000€635,00023 m+1 (day of the month)
ItalyEURIf at least one of
the previous
4 quarters the amount is
= or > €350,000
€025 m+1 (day of the month)
LatviaEUR€330,000€200,00010 m+1 (day of the month)
LithuaniaEUR€500,000€300,00010 m+1 (business day)
LuxembourgEUR€250,000€200,00016 m+1 (business day)
MaltaEUR€700€70010 m+1 (business day)
NetherlandsEUR€5,000,000€1,000,00010 m+1 (business day)
PolandPLNZŁ5,000,000ZŁ2,700,00010 m+1 (day of the month)
PortugalEUR€400,000€400,00015 m+1 (day of the month)
RomaniaRONL1,000,000L1,000,00015 m+1 (day of the month)
SlovakiaEUR€1,000,000€1,000,00015 m+1 (day of the month)
SloveniaEUR€200,000€270,00015 m+1 (day of the month)
SpainEUR€400,000€400,00012 m+1 (day of the month)
SwedenSEKKR15,000,000KR4,500,00010 m+1 (day of the month) – paper
13 m+1 (day of the month) – digital
United Kingdom (Northern Ireland)GBP£500,000£250,00021 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.

What are the changes in Intrastat thresholds between 2022 and 2023?

Some EU countries have changed their Intrastat thresholds between 2022 and 2023.

CroatiaKN2.500.000€400.000 *KN1.300.000€200.000 *
Italy€200.000If at least one of
the previous 4 quarters
the amount is
= or > €350,000
€0Same as 2022
Luxembourg€200.000€250.000€150.000 €€200.000
SwedenKR9.000.000KR15.000.000KR4.500.000Same as 2022

What are the deadlines for filing the EMEBI, INTRASTAT, EU Sales List and 2023 VAT recapitulative statement in France?

Operations (on goods or services) carried out in:Filing deadlineFiling slots
December 202212 January 20238:30 a.m. – 22 p.m.
January 202311 February 2023 8:30 a.m. – 22 p.m.
February 202311 March 2023 8:30 a.m. – 22 p.m.
March 202313 April 2023 8:30 a.m. – 22 p.m.
April 202313 May 2023 8:30 a.m. – 22 p.m.
May 202312 June 2023 8:30 a.m. – 22 p.m.
June 202312 July 2023 8:30 a.m. – 22 p.m.
July 202311 August 2023 8:30 a.m. – 22 p.m.
August 202312 September 20238:30 a.m. – 22 p.m.
September 202312 October 20238:30 a.m. – 22 p.m.
October 202314 November 20238:30 a.m. – 22 p.m.
November 202312 December 20238:30 a.m. – 22 p.m.
December 202312 January 20248:30 a.m. – 22 p.m.

Call on ASD Group for the processing and management of
your Intrastat declarations

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