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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.
| 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 | ЛВ1,650,000 | ЛВ1,900,000 | 14 m+1 (day of the month) |
| Croatia | EUR * | EUR450,000 | EUR300,000 | 15 m+1 (day of the month) |
| Cyprus | EUR | €320,000 | €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 | €700,00 | €350,000 | 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 | 26 m+1 (business day) |
| Hungary | HUF | FT270,000,000 | FT150,000,000 | 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 | €350,000 | €200,000 | 10 m+1 (day of the month) |
| Lithuania | EUR | €550,000 | €400,000 | 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 | On request from Customs | On request from Customs | 10 m+1 (business day) |
| Poland | PLN | ZŁ6,200,000 | ZŁ2,800,000 | 10 m+1 (day of the month) |
| Portugal | EUR | €600,000 | €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 | €220,000 | €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 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.
Some EU countries have changed their Intrastat thresholds between 2023 and 2024.
| ARRIVALS 2023 | ARRIVALS 2024 | DISPATCHES 2023 | DISPATCHES 2024 |
|
|---|---|---|---|---|
| Bulgaria | ЛВ700.000 | 1 650 000 ЛВ | 1 000 000 ЛВ | 1 900 000 ЛВ |
| Cyprus | €270.000 | €320.000 | €75.000 | As 2023 |
| Croatia | €400.000 | €450.000 | €200.000 | €300.000 |
| Czech Republic | CZK12.000.000 | CZK15.000.000 | CZK12.000.000 | CZK15.000.000 |
| Estonia | €400.000 | €700.000 | €270.000 | €350.000 |
| Lithuania | €500.000 | €550.000 | €300.000 | €400.000 |
| Poland | ZŁ5.000.000 | ZŁ6.200.000 | ZŁ2.700.000 | ZŁ2.800.000 |
| Portugal | €400.000 | €600.000 | €400.000 | €600.000 |
| Slovenia | €200.000 | €220.000 | €270.000 | As 2023 |
| Transactions (in goods or services) carried out in the month of | Declaration period |
|---|---|
| December 2023 | 01 – 12 January 2024 |
| January 2024 | 01 – 12 February 2024 |
| February 2024 | 01 – 12 March 2024 |
| March 2024 | 01 – 12 April 2024 |
| April 2024 | 01 – 15 May 2024 |
| May 2024 | 01 – 12 June 2024 |
| June 2024 | 01 – 11 July 2024 |
| July 2024 | 01 – 12 August 2024 |
| August 2024 | 01 – 12 September 2024 |
| September 2024 | 01 – 11 October 2024 |
| October 2024 | 01 – 14 November 2024 |
| November 2024 | 01 – 12 December 2024 |
| December 2024 | 01 – 13 January 2025 |
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