{"id":187672,"date":"2024-12-31T13:47:00","date_gmt":"2024-12-31T12:47:00","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=187672"},"modified":"2025-01-20T14:28:38","modified_gmt":"2025-01-20T13:28:38","slug":"the-intrastat-thresholds-in-the-european-union-in-2025","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/intrastat-thresholds-in-the-european-union-in-2025\/","title":{"rendered":"Intrastat Thresholds in the European Union in 2025"},"content":{"rendered":"\n

Intrastat Thresholds 2025: Is your business ready?<\/h2>\n\n\n\n

Is your business VAT-registered and involved in the trade of goods within the European Union?\r\n\r\nIf so, you are subject to Intrastat\/EMEBI declarations.\r\nTrade within the European Union is subject to thresholds and requires two separate declarations:\r\n<\/p>\n\n\n\n

– A VAT summary return in France and EU Sales List in the rest of the European Union,\r\n– A statistical survey, known as EMEBI<\/a> (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.<\/p>\n\n\n\n

Find below all the Intrastat thresholds for 2025 for all EU countries and the United Kingdom.\r\n<\/p>\n\n\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
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\u04121,700,000<\/td>\u041b\u04122,200,000<\/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>Removed<\/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>\u20ac3,000,000<\/td>\u20ac1,000,000<\/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>\u20ac200,000<\/td>\u20ac90,000<\/td>26 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Hungary<\/td>HUF<\/td>FT400,000,000<\/td>FT160,000,000<\/td>15 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Ireland<\/td>EUR<\/td>\u20ac750,000<\/td>\u20ac750,000<\/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>\u20ac570,000<\/td>\u20ac400,000<\/td>10 m+1\u00a0(business day)<\/td>\n<\/tr>\n
Luxembourg<\/td>EUR<\/td>\u20ac250,000<\/td>\u20ac200,000<\/td>22 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\u01416,000,000<\/td>Z\u01412,800,000<\/td>10 m+1\u00a0(day of the month)<\/td>\n<\/tr>\n
Portugal<\/td>EUR<\/td>\u20ac650,000<\/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>\u20ac240,000<\/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>KR12,000,000<\/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\n\n\n\n

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

** The Danish authorities offer two submission calendars assigned to two groups. The submission dates<\/a> will therefore depend on the group to which you have been assigned (group 1 or 2).<\/em>\r\n<\/p>\n\n\n\n

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

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

Note: The information provided above is subject to change each year. This table is for informational purposes only.<\/em>\r\n<\/p>\n\n\n\n

\n
Entrust us with your Intrastat declarations<\/a><\/div>\n<\/div>\n\n\n\n

What are the changes to the Intrastat thresholds between 2024 and 2025?<\/h2>\n\n\n\n

Some European Union countries have updated their Intrastat thresholds between 2024<\/a> and 2025.<\/p>\n\n\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
<\/td>ARRIVALS
\n2024 <\/th>		ARRIVALS
\n2025<\/th>		DISPATCHES
\n2024
\n<\/th>		DISPATCHES
\n2025<\/th>\n<\/tr>\n<\/thead>\n
Bulgaria<\/td>\u041b\u04121.650.000<\/td>\u041b\u04121.700.000<\/td>\u041b\u04121.900.000<\/td>\u041b\u04122.200.000<\/td>\n<\/tr>\n
Cyprus<\/td>\u20ac320.000<\/td>\u20ac350.000<\/td>\u20ac75.000<\/td>As 2024<\/td>\n<\/tr>\n
Estonia<\/td>\u20ac700.000<\/td>Threshold removed<\/td>\u20ac350.000<\/td>As 2024<\/td>\n<\/tr>\n
Germany<\/td>\u20ac800.000<\/td>\u20ac3.000.000<\/td>\u20ac500.000<\/td>\u20ac1.000.000<\/td>\n<\/tr>\n
Greece<\/td>\u20ac150.000<\/td>\u20ac200.000<\/td>\u20ac90.000<\/td>As 2024<\/td>\n<\/tr>\n
Hungary<\/td>FT270.000.000<\/td>FT400.000.000<\/td>FT150.000.000<\/td>FT160.000.000<\/td>\n<\/tr>\n
Ireland<\/td>\u20ac500.000<\/td>\u20ac750.000<\/td>\u20ac635.000<\/td>\u20ac750.000<\/td>\n<\/tr>\n
Lithuania<\/td>\u20ac550.000<\/td>\u20ac570.000<\/td>\u20ac400.000<\/td>As 2024<\/td>\n<\/tr>\n
Poland<\/td>Z\u01416.200.000<\/td>Z\u01416.000.000<\/td>Z\u01412.800.000<\/td>As 2024<\/td>\n<\/tr>\n
Portugal<\/td>\u20ac600.000<\/td>\u20ac650.000<\/td>\u20ac600.000<\/td>As 2024<\/td>\n<\/tr>\n
Slovenia<\/td>\u20ac220.000<\/td>\u20ac240.000<\/td>\u20ac270.000<\/td>As 2024<\/td>\n<\/tr>\n
Sweden<\/td>KR15.000.000<\/td>As 2024<\/td>FR4.500.000<\/td>KR12.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n

What are the submission deadlines for Intrastat (in the EU), EMEBI (In France), EU Sales List, and VAT Summary Return 2025 in France?”\r\n<\/h2>\n\n\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
Transactions (in goods or services)
carried out in the month of<\/th>		Declaration period<\/th>\n<\/tr>\n<\/thead>\n
January 2025<\/td>01 - 12 February 2025<\/td>\n<\/tr>\n
February 2025<\/td>01 - 12 March 2025<\/td>\n<\/tr>\n
March 2025<\/td>01 - 11 April 2025<\/td>\n<\/tr>\n
April 2025<\/td>01 - 14 May 2025<\/td>\n<\/tr>\n
May 2025<\/td>01 - 13 June 2025<\/td>\n<\/tr>\n
June 2025<\/td>01 - 11 July 2025<\/td>\n<\/tr>\n
July 2025<\/td>01 - 12 August 2025<\/td>\n<\/tr>\n
August 2025<\/td>01 - 11 September 2025<\/td>\n<\/tr>\n
September 2025<\/td>01 - 11 October 2025<\/td>\n<\/tr>\n
October 2025<\/td>01 - 14 November 2025<\/td>\n<\/tr>\n
November 2025<\/td>01 - 11 December 2025<\/td>\n<\/tr>\n
December 2025<\/td>01 - 13 January 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
\n
Entrust us with your Intrastat declarations<\/a><\/div>\n<\/div>\n\n\n\n

What do the terms Intrastat, EMEBI, DEB, EC Sales List, and EC Purchases List mean?<\/h2>\n\n\n\n

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:\r\n<\/p>\n\n\n\n

    \n
  1. Intrastat<\/strong>: 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.\r\n<\/li>\n\n\n\n
  2. EMEBI (Enqu\u00eate mensuelle sur les \u00e9changes de biens intra-UE – Monthly Survey on Intra-EU Trade in Goods)<\/em> in English<\/strong>: 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.<\/li>\n\n\n\n
  3. DEB (D\u00e9claration d’\u00c9changes de Biens – Declaration of Intra-Community Trade in Goods<\/em> in English)<\/strong>: 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.<\/li>\n\n\n\n
  4. VAT Summary Return<\/strong>: Known as the VAT Recapitulative Statement (ERTVA – \u00c9tat r\u00e9capitulatif de la TVA<\/em> in French). This allows the tax authorities to monitor intra-community flows of goods in relation to VAT.\r\n<\/li>\n\n\n\n
  5. EC Sales List (ESL)<\/strong>: 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.\r\n<\/li>\n\n\n\n
  6. EC Purchases List<\/strong>: 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.\r\n<\/li>\n<\/ol>\n\n\n\n

    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.\r\n<\/p>\n\n\n\n

    \n
    Entrust us with your Intrastat declarations<\/a><\/div>\n<\/div>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    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…<\/p>\n","protected":false},"author":36,"featured_media":187662,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[4382],"tags":[4317,4344],"pays":[3358],"class_list":["post-187672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-en","tag-intrastat-en","tag-intrastat-thresholds","pays-european-union"],"yoast_head":"\nIntrastat Thresholds in the European Union in 2025 | ASD Group<\/title>\n<meta name=\"description\" content=\"The Intrastat thresholds in the EU for 2025: essential information for your Intracommunity Goods Trade Declarations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asd-int.com\/en\/intrastat-thresholds-in-the-european-union-in-2025\/\" 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