Intrastat Thresholds in the European Union in 2025

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.

* 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.

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

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.