Simplify your international growth

ASD GroupServicesOutsource your trade of goods declarations or Intrastat

Outsource your trade of goods declarations or Intrastat

Definition of trade of goods declaration (deb) / intrastat

The trade of goods declaration (DEB) / Intrastat is a declarative obligation that has to be submitted to the Department of Customs. It lists all intra-community trade of goods transactions between businesses in different European Union member states. The Intrastat is the term most commonly used in Europe, however in some countries it may have a different name. This is the case of France where Intrastat is known as DEB.

Everything you need to know about DEB / INTRASTAT


Currently, you can conduct trade operations within the European Union freely, without formalities and without border control: you do not have to make a customs declaration. However, depending on the nature of your business, every month you may be required to complete a trade of goods declaration (DEB) / Intrastat declaration listing all your intra-community trade.

When speaking of trade exchanges within the European Union, the term Arrival means the entry of community goods on the national territory, and the term Dispatch signifies the shipment of goods from your country to another country of the European Union. Thus, the DEB/Intrastat is a declaration that regroups all arrivals and dispatches that your company has carried out with businesses in other European Union member countries.

In France, the trade of goods declaration (DEB) is complexe and must contain all the intra-community trade of goods transactions between France and another EU member country, in particular:

  • intra-community trade of goods subject to excise
  • introduced goods for which duties and taxes are paid, and which are dispatched to another EU member state
  • community goods dispatched to a company in another EU member country from which they are exported

However, some product categories continue to be subject to more complex formalities (alcoholic beverages, tobacco, war materials, medicines) and are therefore excluded from the DEB, the same applies to the trade with the overseas departments.

To note, that in the rest of the Europe (outside France), the Intrastat declaration is only statistical, and is accompanied by a complementary fiscal declaration to determine trade of goods transactions between member states. For a reminder, the Intrastat declaration is mandatory if a certain threshold is exceeded. The threshold corresponds to the amount of sales or purchases of intra-community transactions.

POINTS TO REMEMBER

  • Intrastat declaration must be submitted in accordance with the declaration schedule of the country concerned. The DEB in France has to be filed every month by the 10th working day.
  • Intrastat thresholds vary from country to country.
  • Failure to produce the DEB / Intrastat, is penalised by a fine. The amount depends on the country, in France it can reach 1 500 € per month.
  • Companies are legally entitled to use external service providers to manage the DEB / Intrastat declarations on their behalf.
CountryArrivalsDispatchesCurrency
Germany800 000500 000EUR
Austria750 000750 000EUR
Belgique1 500 0001 000 000EUR
Bulgaria460 000260 000BGN
Croatia1 800 000900 000HRK
Cyprus100 00055 000EUR
Denmark6 000 0004 700 000DKK
Spain400 000400 000EUR
Estonia200 000130 000EUR
Finland550 000500 000EUR
France460 000

> 460 000*

< 460 000*

EUR
Greece150 00090 000EUR
Hungary100 000 000100 000 000HUF
Ireland500 000635 000EUR
Italy

> 50 000**

< 50 000**

> 50 000**

< 50 000**

EUR
Latvia180 000130 000EUR
Lithuania280 000170 000EUR
Luxembourg200 000215 000EUR
Malta700700EUR
Netherlands1 000 0001 200 000EUR
Poland3 000 0001 500 000PLN
Portugal350 000250 000EUR

Czech Republic   

8 000 0008 000 000CZK
Romania500 000900 000RON
United Kingdom   1 500 000250 000GBP
Slovakia200 000400 000EUR
Slovenia120 000200 000EUR
Sweden9 000 0004 500 000SEK

* Below 460 000 €, a simplified Intrastat/DEB declaration is required. Above 460 000 €, a detailed Intrastat/DEB declaration is required.

** Below 50 000 €, the intrastat declaration is quarterly. Above 50 000 the intrastat declaration becomes monthly.

What ASD GROUP can do for you


Outsourcing the management of your Intrastat declarations offers you significant benefits in terms of saving time and money and gaining peace of mind for you and your employees.

In view of the benefits that outsourcing Intrastat declarations can offer your company, you only have to choose a strategic and trusted partner to assist you in the necessary processes.

Thanks to the experience and know-how we have acquired in over 20 years of activity, we can handle all your customs formalities, we can assist you in the necessary processes to fulfill your declaration requirements and we can ensure the security of your operations in a long term.

Analysis and control

Detailed monthly analysis and monitoring of all your transaction flows

Input and verification

Input and verification of the accuracy of invoices and customs nomenclature

Customs nomenclature

Research and verification of the customs inspection

Assistance

Assistance during an administrative or customs inspection

Training

Organisation of specific training in processing the DEB/DES/Intrastat
Nos experts sont à votre disposition pour répondre à toutes vos questions.
Our experts are at your disposal to answer your questions.
Nuestros expertos están a su disposición para responder a todas sus preguntas. ¡Realice una consulta gratuita!
Os nossos especialistas estão à sua disposição para responder a todas as suas questões.
I nostri esperti sono a vostra disposizione per rispondere a tutte le tue domande. Approfitta di una consulenza gratuita !
Unsere Experten stehen Ihnen zur Verfügung um Ihnen alle Fragen zu beantworten.
Na váš dotaz obratem odpovíme. Využijte možnosti konzultace!
Our experts are at your disposal to answer your questions.
Experții noștri sunt la dispoziția dumneavoastră pentru a vă răspunde la toate întrebările. Profitați de consultanța gratuită !
Onze deskundigen staan tot uw beschikking om al uw vragen te beantwoorden. Krijg gratis advies!
Нашите експерти са на разположение, за да отговорят на въпросите Ви. Възползвайте се от безплатна консултация!
我们的专家随时为您解答问题。立刻进行免费咨询