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Intrastat thresholds in the European Union in 2024

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

You are therefore concerned by Intrastat/EMEBI declarations.
Trade within the European Union is subject to thresholds and the obligation to submit two separate declarations:

– A VAT recapitulative statement in France and an 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) in France and Intrastat in the rest of the European Union.

Below you will find all the Intrastat 2024 thresholds for all the countries of the European Union.

AustriaEUR€1,100,000€1,100,00010 m+1 (business day)
BelgiumEUR€1,500,000€1,000,00020 m+1 (day of the month)
BulgariaBGNЛВ1,650,000ЛВ1,900,00014 m+1 (day of the month)
Croatia EUR *EUR450,000EUR300,00015 m+1 (day of the month)
CyprusEUR€320,000€75,00010 m+1 (day of the month)
Czeck RepublicCZKKČ15,000,000KČ15,000,00010 m+1 – paper (business day)
12 m+1 – digital (business day)
DenmarkDKKKR41,000,000KR11,300,000Depending on the affiliated group (1 or 2) **
EstoniaEUR€700,00€350,00014 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€90,00026 m+1 (business day)
HungaryHUFFT270,000,000FT150,000,00015 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€350,000€200,00010 m+1 (day of the month)
LithuaniaEUR€550,000€400,00010 m+1 (business day)
LuxembourgEUR€250,000€200,00016 m+1 (business day)
MaltaEUR€700€70010 m+1 (business day)
NetherlandsEUROn request from CustomsOn request from Customs10 m+1 (business day)
PolandPLNZŁ6,200,000ZŁ2,800,00010 m+1 (day of the month)
PortugalEUR€600,000€600,00015 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€220,000€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 has been the currency of Croatia since 1ᵉʳ January 2023, replacing the kuna.

** The Danish administration offers two filing calendars allocated to two groups. The filing dates will therefore depend on the group to which you have been allocated (group 1 or 2).

*** The thresholds of 460,000 euros for introductions and 1 euro for dispatches have been abolished. Companies must file this declaration monthly as soon as they have received a letter from the customs authorities (it may be a declaration on entry, on dispatch or both, depending on the letter received).

**** N/A: does not apply. No Intrastat obligation.

Note: the information contained above is subject to change each year. This table is provided for information only.

How will Intrastat thresholds change between 2023 and 2024?

Some EU countries have changed their Intrastat thresholds between 2023 and 2024.

BulgariaЛВ700.0001 650 000 ЛВ1 000 000 ЛВ1 900 000 ЛВ
Cyprus€270.000€320.000€75.000As 2023
Czech RepublicCZK12.000.000CZK15.000.000CZK12.000.000CZK15.000.000
Slovenia€200.000€220.000€270.000As 2023

What are the deadlines for filing the EMEBI, INTRASTAT, EU Sales List and 2024 VAT recapitulative statement in France?

Transactions (in goods or services) carried out in the month ofDeclaration period
December 202301 – 12 January 2024
January 202401 – 12 February 2024
February 202401 – 12 March 2024
March 202401 – 12 April 2024
April 202401 – 15 May 2024
May 202401 – 12 June 2024
June 202401 – 11 July 2024
July 202401 – 12 August 2024
August 202401 – 12 September 2024
September 202401 – 11 October 2024
October 202401 – 14 November 2024
November 202401 – 12 December 2024
December 202401 – 13 January 2025

Call on ASD Group to process and manage your Intrastat declarations

DEB, EMEBI, Intrastat, EC Sales List, EC Purchases List are terms related to accounting and trade within the European Union (EU). Here is a brief explanation of each of these terms:
  1. Intrastat : This is the system for collecting statistics on trade in goods between EU Member States. Companies that exceed certain value or volume thresholds in their intra-Community trade must submit Intrastat declarations. These declarations enable the authorities to collect data to compile statistics on intra-European trade.
  2. EMEBI (Échange de Marchandises entre les États Membres de l’Union Européenne) : This term is used in France to refer to trade in goods between EU Member States. It is often associated with the DEB.
  3. DEB (Déclaration d’Échanges de Biens) : This is a compulsory declaration for companies trading goods with EU Member States or other non-EU countries. The DEB enables customs authorities to collect information on the movement of goods for statistical and tax purposes. From 1 January 2022 in France, the DEB has been replaced by two statements: the EMEBI and the ERTVA.
  4. Recapitulative VAT statement : Known as the Recapitulative VAT Record (ERTVA). This enables the tax authorities to track the intra-Community flow of goods in relation to VAT.
  5. EC Sales List (ESL) :Also known as the Intra-Community Sales List, the EC Sales List is a declaration that companies must submit when they make sales of goods or services to other companies located in other EU Member States. This helps the tax authorities keep track of intra-Community transactions.
  6. EC Purchases List : This is a declaration similar to the EC Sales List, but concerns intra-Community purchases. Companies must submit this list to declare purchases of goods or services from companies located in other EU Member States.
These various terms and declarations are intended to ensure transparency, the collection of statistical data and the monitoring of trade within the European Union. The rules and thresholds may vary from one country to another, but the main objective is to facilitate tax management and the monitoring of commercial transactions between EU member states.

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