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Intrastat Thresholds in the European Union in 2025

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Intrastat Thresholds 2025: Is your business ready?

Is your business VAT-registered and involved in the trade of goods within the European Union? If so, you are subject to Intrastat/EMEBI declarations. Trade within the European Union is subject to thresholds and requires two separate declarations:

– A VAT summary return in France and EU Sales List in the rest of the European Union, – A statistical survey, known as EMEBI (Monthly Statistical Survey on Intra-EU Trade of Goods), formerly DEB (Declaration of Intra-Community Trade) in France, Intrastat in the rest of the European Union.

Find below all the Intrastat thresholds for 2025 for all EU countries and the United Kingdom.

STATECURRENCYARRIVALSDISPATCHESDEADLINE
AustriaEUR€1,100,000€1,100,00010 m+1 (business day)
BelgiumEUR€1,500,000€1,000,00020 m+1 (day of the month)
BulgariaBGNЛВ1,700,000ЛВ2,200,00014 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) **
EstoniaEURRemoved€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€200,000€90,00026 m+1 (business day)
HungaryHUFFT400,000,000FT160,000,00015 m+1 (day of the month)
IrelandEUR€750,000€750,00023 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€570,000€400,00010 m+1 (business day)
LuxembourgEUR€250,000€200,00022 m+1 (business day)
MaltaEUR€700€70010 m+1 (business day)
NetherlandsEUROn request from CustomsOn request from Customs10 m+1 (business day)
PolandPLNZŁ6,000,000ZŁ2,800,00010 m+1 (day of the month)
PortugalEUR€650,000€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€240,000€270,00015 m+1 (day of the month)
SpainEUR€400,000€400,00012 m+1 (day of the month)
SwedenSEKKR15,000,000KR12,000,00010 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 1st January 2023, replacing the kuna.

** The Danish authorities offer two submission calendars assigned to two groups. The submission dates will therefore depend on the group to which you have been assigned (group 1 or 2).

*** The thresholds of 460,000 euros for the Introduction and 1 euro for the dispatch have been abolished. Companies must submit this declaration monthly once they have received a letter from the customs authorities (this may be for the Introduction, Dispatch, or both, depending on the letter received).

**** N/A: not applicable. No Intrastat obligation.

Note: The information provided above is subject to change each year. This table is for informational purposes only.

What are the changes to the Intrastat thresholds between 2024 and 2025?

Some European Union countries have updated their Intrastat thresholds between 2024 and 2025.

ARRIVALS
2024
ARRIVALS
2025
DISPATCHES
2024
DISPATCHES
2025
BulgariaЛВ1.650.000ЛВ1.700.000ЛВ1.900.000ЛВ2.200.000
Cyprus€320.000€350.000€75.000As 2024
Estonia€700.000Threshold removed€350.000As 2024
Greece€150.000€200.000€90.000As 2024
HungaryFT270.000.000FT400.000.000FT150.000.000FT160.000.000
Ireland€500.000€750.000€635.000€750.000
Lithuania€550.000€570.000€400.000As 2024
PolandZŁ6.200.000ZŁ6.000.000ZŁ2.800.000As 2024
Portugal€600.000€650.000€600.000As 2024
Slovenia€220.000€240.000€270.000As 2024
SwedenKR15.000.000As 2024FR4.500.000KR12.000.000

What are the submission deadlines for Intrastat (in the EU), EMEBI (In France), EU Sales List, and VAT Summary Return 2025 in France?”

Transactions (in goods or services)
carried out in the month of
Declaration period
January 202501 - 12 February 2025
February 202501 - 12 March 2025
March 202501 - 11 April 2025
April 202501 - 14 May 2025
May 202501 - 13 June 2025
June 202501 - 11 July 2025
July 202501 - 12 August 2025
August 202501 - 11 September 2025
September 202501 - 11 October 2025
October 202501 - 14 November 2025
November 202501 - 11 December 2025
December 202501 - 13 January 2026

What do the terms Intrastat, EMEBI, DEB, EC Sales List, and EC Purchases List mean?

DEB, EMEBI, Intrastat, EC Sales List, and 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 the trade of goods between EU member states. Businesses that exceed certain value or volume thresholds in their intra-community trade must submit Intrastat declarations. These declarations allow authorities to collect data to develop statistics on intra-European trade.
  2. EMEBI (Enquête mensuelle sur les échanges de biens intra-UE – Monthly Survey on Intra-EU Trade in Goods) in English: This term is used in France to refer to the trade of goods between EU member states. It is often associated with the former term DEB.
  3. DEB (Déclaration d’Échanges de Biens – Declaration of Intra-Community Trade in Goods in English): From 1st January 2022, in France, the DEB was replaced by two forms: EMEBI and ERTVA. This is a mandatory declaration for businesses engaged in the trade of goods with EU member states or other third countries. The DEB allows customs authorities to collect information on the movement of goods for statistical and fiscal purposes.
  4. VAT Summary Return: Known as the VAT Recapitulative Statement (ERTVA – État récapitulatif de la TVA in French). This allows the tax authorities to monitor intra-community flows 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 businesses must submit when they make sales of goods or services to other businesses located in other EU member states. It helps tax authorities monitor intra-community transactions.
  6. EC Purchases List: This is a declaration similar to the EC Sales List, but it relates to intra-community purchases. Businesses must submit this list to declare the acquisition of goods or services from businesses located in other EU member states.

These various terms and declarations aim to ensure transparency, the collection of statistical data, and the monitoring of trade within the European Union. The rules and thresholds may vary from country to country, but the main objective is to facilitate tax management and the tracking of commercial transactions between EU member states.

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