{"id":170908,"date":"2023-12-26T16:17:37","date_gmt":"2023-12-26T15:17:37","guid":{"rendered":"https:\/\/www.asd-int.com\/intrastat-thresholds-in-the-european-union-in-2024\/"},"modified":"2024-02-21T11:31:06","modified_gmt":"2024-02-21T10:31:06","slug":"intrastat-thresholds-in-the-european-union-in-2024","status":"publish","type":"page","link":"https:\/\/www.asd-int.com\/en\/intrastat-thresholds-in-the-european-union-in-2024\/","title":{"rendered":"Intrastat thresholds in the European Union in 2024"},"content":{"rendered":"\t\t
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ASD GROUP<\/a> > CUSTOMS<\/a> > INTRASTAT THRESHOLDS IN THE EUROPEAN UNION IN 2024<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Intrastat thresholds in the European Union in 2024<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t<\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\tDownload the intrastat 2024 thresholds<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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You run a VAT-registered business and
carry out exchanges of goods within the European Union? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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You are therefore concerned by Intrastat\/EMEBI declarations.
\nTrade within the European Union is subject to thresholds and the obligation to submit two separate declarations:<\/p>\n

– A VAT recapitulative statement in France and an EU Sales List in the rest of the European Union,
\n– A statistical survey, called EMEBI (Enqu\u00eate statistique mensuelle sur les \u00e9changes de biens intra-Union europ\u00e9enne) in France and Intrastat in the rest of the European Union.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Below you will find all the Intrastat 2024 thresholds for all the countries of the European Union.<\/p>\n

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STATE<\/th>CURRENCY<\/th>ARRIVALS<\/th>DISPATCHES<\/th>DEADLINE<\/th>\n<\/tr>\n<\/thead>\n
Austria<\/td>EUR<\/td>\u20ac1,100,000<\/td>\u20ac1,100,000<\/td>10 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Belgium<\/td>EUR<\/td>\u20ac1,500,000<\/td>\u20ac1,000,000<\/td>20 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Bulgaria<\/td>BGN<\/td>\u041b\u04121,650,000<\/td>\u041b\u04121,900,000<\/td>14 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Croatia <\/td>EUR *<\/td>EUR450,000<\/td>EUR300,000<\/td>15 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Cyprus<\/td>EUR<\/td>\u20ac320,000<\/td>\u20ac75,000<\/td>10 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Czeck Republic<\/td>CZK<\/td>K\u010c15,000,000<\/td>K\u010c15,000,000<\/td>10 m+1 \u2013 paper\u00a0(business day)
12 m+1 \u2013 digital\u00a0(business day)<\/td>\n<\/tr>\n
Denmark<\/td>DKK<\/td>KR41,000,000<\/td>KR11,300,000<\/td>Depending on the affiliated group (1 or 2) **<\/td>\n<\/tr>\n
Estonia<\/td>EUR<\/td>\u20ac700,00<\/td>\u20ac350,000<\/td>14 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Finland<\/td>EUR<\/td>\u20ac800,000<\/td>\u20ac800,000<\/td>10 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
France <\/td>EUR<\/td>On request from customs ***<\/td>On request from customs ***<\/td>10 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Germany<\/td>EUR<\/td>\u20ac800,000<\/td>\u20ac500,000<\/td>10 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Great Britain (England, Wales, Scotland) <\/td>GBP<\/td>N\/A ****<\/td>N\/A ****<\/td>N\/A ****<\/td>\n<\/tr>\n
Greece<\/td>EUR<\/td>\u20ac150,000<\/td>\u20ac90,000<\/td>26 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Hungary<\/td>HUF<\/td>FT270,000,000<\/td>FT150,000,000<\/td>15 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Ireland<\/td>EUR<\/td>\u20ac500,000<\/td>\u20ac635,000<\/td>23 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Italy<\/td>EUR<\/td>If at least one of
the previous
4 quarters the amount is
= or > \u20ac350,000<\/td>		\u20ac0<\/td>25 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Latvia<\/td>EUR<\/td>\u20ac350,000<\/td>\u20ac200,000<\/td>10 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Lithuania<\/td>EUR<\/td>\u20ac550,000<\/td>\u20ac400,000<\/td>10 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Luxembourg<\/td>EUR<\/td>\u20ac250,000<\/td>\u20ac200,000<\/td>16 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Malta<\/td>EUR<\/td>\u20ac700<\/td>\u20ac700<\/td>10 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Netherlands<\/td>EUR<\/td>On request from Customs<\/td>On request from Customs<\/td>10 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Poland<\/td>PLN<\/td>Z\u01416,200,000<\/td>Z\u01412,800,000<\/td>10 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Portugal<\/td>EUR<\/td>\u20ac600,000<\/td>\u20ac600,000<\/td>15 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Romania<\/td>RON<\/td>L1,000,000<\/td>L1,000,000<\/td>15 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Slovakia<\/td>EUR<\/td>\u20ac1,000,000<\/td>\u20ac1,000,000<\/td>15 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Slovenia<\/td>EUR<\/td>\u20ac220,000<\/td>\u20ac270,000<\/td>15 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Spain<\/td>EUR<\/td>\u20ac400,000<\/td>\u20ac400,000<\/td>12 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Sweden<\/td>SEK<\/td>KR15,000,000<\/td>KR4,500,000<\/td>10 m+1\u00a0(day of the month) – paper
13 m+1\u00a0(day of the month) – digital<\/td>\n<\/tr>\n
United Kingdom (Northern Ireland)<\/td>GBP<\/td>\u00a3500,000<\/td>\u00a3250,000<\/td>21 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

* The euro has been the currency of Croatia since 1\u1d49\u02b3 January 2023, replacing the kuna.<\/em><\/p>\n

** The Danish administration offers two filing calendars allocated to two groups. The filing dates<\/a>\u00a0will therefore depend on the group to which you have been allocated (group 1 or 2).<\/em><\/p>\n

*** 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).<\/em><\/p>\n

**** N\/A: does not apply. No Intrastat obligation.<\/em><\/p>\n

Note: the information contained above is subject to change each year. This table is provided for information only.<\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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How will Intrastat thresholds change between 2023 and 2024?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Some EU countries have changed their Intrastat thresholds between 2023 and 2024.<\/p>\n

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<\/td>ARRIVALS
\n2023 <\/th>		ARRIVALS
\n2024<\/th>		DISPATCHES
\n2023
\n<\/th>		DISPATCHES
\n2024<\/th>\n<\/tr>\n<\/thead>\n
Bulgaria<\/td>\u041b\u0412700.000<\/td>1 650 000 \u041b\u0412<\/td>1 000 000 \u041b\u0412<\/td>1 900 000 \u041b\u0412<\/td>\n<\/tr>\n
Cyprus<\/td>\u20ac270.000<\/td>\u20ac320.000<\/td>\u20ac75.000<\/td>As 2023<\/td>\n<\/tr>\n
Croatia<\/td>\u20ac400.000<\/td>\u20ac450.000<\/td>\u20ac200.000<\/td>\u20ac300.000<\/td>\n<\/tr>\n
Czech Republic<\/td>CZK12.000.000<\/td>CZK15.000.000<\/td>CZK12.000.000<\/td>CZK15.000.000<\/td>\n<\/tr>\n
Estonia<\/td>\u20ac400.000<\/td>\u20ac700.000<\/td>\u20ac270.000<\/td>\u20ac350.000<\/td>\n<\/tr>\n
Lithuania<\/td>\u20ac500.000<\/td>\u20ac550.000<\/td>\u20ac300.000<\/td>\u20ac400.000<\/td>\n<\/tr>\n
Poland<\/td>Z\u01415.000.000<\/td>Z\u01416.200.000<\/td>Z\u01412.700.000<\/td>Z\u01412.800.000<\/td>\n<\/tr>\n
Portugal<\/td>\u20ac400.000<\/td>\u20ac600.000<\/td>\u20ac400.000<\/td>\u20ac600.000<\/td>\n<\/tr>\n
Slovenia<\/td>\u20ac200.000<\/td>\u20ac220.000<\/td>\u20ac270.000<\/td>As 2023<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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What are the deadlines for filing the EMEBI, INTRASTAT, EU Sales List and 2024 VAT recapitulative statement in France?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Transactions (in goods or services) carried out in the month of<\/th>Declaration period<\/th>\n<\/tr>\n<\/thead>\n
December 2023<\/td>01 – 12 January 2024<\/td>\n<\/tr>\n
January 2024<\/td>01 – 12 February 2024<\/td>\n<\/tr>\n
February 2024<\/td>01 – 12 March 2024<\/td>\n<\/tr>\n
March 2024<\/td>01 – 12 April 2024<\/td>\n<\/tr>\n
April 2024<\/td>01 – 15 May 2024<\/td>\n<\/tr>\n
May 2024<\/td>01 – 12 June 2024<\/td>\n<\/tr>\n
June 2024<\/td>01 – 11 July 2024<\/td>\n<\/tr>\n
July 2024<\/td>01 – 12 August 2024<\/td>\n<\/tr>\n
August 2024<\/td>01 – 12 September 2024<\/td>\n<\/tr>\n
September 2024<\/td>01 – 11 October 2024<\/td>\n<\/tr>\n
October 2024<\/td>01 – 14 November 2024<\/td>\n<\/tr>\n
November 2024<\/td>01 – 12 December 2024<\/td>\n<\/tr>\n
December 2024<\/td>01 – 13 January 2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Call on ASD Group to process and manage your Intrastat declarations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tDEB, 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:\r\n
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  1. Intrastat<\/strong> : 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.<\/li>\r\n
  2. EMEBI (\u00c9change de Marchandises entre les \u00c9tats Membres de l’Union Europ\u00e9enne)<\/strong> : This term is used in France to refer to trade in goods between EU Member States. It is often associated with the DEB.<\/li>\r\n
  3. DEB (D\u00e9claration d’\u00c9changes de Biens)<\/strong> : 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.<\/li>\r\n
  4. Recapitulative VAT statement<\/strong> : Known as the Recapitulative VAT Record (ERTVA). This enables the tax authorities to track the intra-Community flow of goods in relation to VAT.<\/li>\r\n
  5. EC Sales List (ESL)<\/strong> :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.<\/li>\r\n
  6. EC Purchases List<\/strong> : 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.<\/li>\r\n<\/ol>\r\nThese 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.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Call on ASD Group for the processing and management of
    your Intrastat\/EMEBI (ex-DEB) declarations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    A team of Intrastat and tax specialists<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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    Tools<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Specific tools for controlling flows and thresholds, electronic data management and deadline reminders.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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    Guarantee<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    A guarantee of work quality and penalties.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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    Peace of mind<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Don’t take any risks, leave your Intrastat to our experts and concentrate on your business.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    contact our experts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Would you like to\u00a0know more\u00a0about our offers?
    We'll get back to you as soon as possible<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \nMini contact<\/legend>\r\n\r\n
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