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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.
| 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 | 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 the previous 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.
| ARRIVALS 2022 | DISPATCHES 2023 | ARRIVALS 2022 | DISPATCHES 2023 |
|
|---|---|---|---|---|
| Austria | €750.000 | €1.100.000 | €750.000 | €1.100.000 |
| Bulgaria | ЛВ520.000 | ЛВ700.000 | ЛВ780.000 | ЛВ1.000.000 |
| Croatia | KN2.500.000 | €400.000 * | KN1.300.000 | €200.000 * |
| Cyprus | €180.000 | €270.000 | €55.000 | €75.000 |
| Denmark | KR13.000.000 | KR22.000.000 | KR10.000.000 | KR11.000.000 |
| Estonia | €230.000 | €400.000 | €130.000 | €270.000 |
| Finland | €600.000 | €800.000 | €600.000 | €800.000 |
| Hungary | FT170.000.000 | FT250.000.000 | ||
| Italy | €200.000 | If at least one of the previous 4 quarters the amount is = or > €350,000 | €0 | Same as 2022 |
| Latvia | €230.000 | €330.000 | €120.000 | €200.000 |
| Lithuania | €280.000 | €500.000 | €200.000 | €300.000 |
| €200.000 | €250.000 | €150.000 € | €200.000 | |
| Poland | ZŁ4.000.000 | ZŁ5.000.000 | ZŁ2.000.000 | ZŁ2.700.000 |
| Portugal | €350.000 | €400.000 | €350.000 | €400.000 |
| Romania | L900.000 | L1.000.000 | L900.000 | L1.000.000 |
| Slovenia | €140.000 | €200.000 | €200.000 | €270.000 |
| 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. |
