{"id":200891,"date":"2025-12-09T15:49:35","date_gmt":"2025-12-09T14:49:35","guid":{"rendered":"https:\/\/www.asd-int.com\/intrastat-and-emebi-thresholds-in-the-european-union-in-2026\/"},"modified":"2026-04-10T11:01:04","modified_gmt":"2026-04-10T09:01:04","slug":"intrastat-and-emebi-thresholds-in-the-european-union-in-2026","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/intrastat-and-emebi-thresholds-in-the-european-union-in-2026\/","title":{"rendered":"Intrastat and EMEBI Thresholds in the European Union in 2026"},"content":{"rendered":"\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-5yqxv\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-5yqxv \"><div class=\"eb-notice-wrapper eb-notice-5yqxv\" data-id=\"eb-notice-5yqxv\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udd04\u00a0<strong>Updates<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">The thresholds and information on this page may be subject to revisions and <strong>will be updated as soon as we receive official confirmation<\/strong>.<br>Feel free to check this page regularly.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Intrastat Thresholds 2026: Is your business ready?<\/h2>\n\n\n\n<p>Does your company trade with European partners and is it VAT-registered?<br>If so, <strong>Intrastat\/EMEBI<\/strong> declarations apply to you!<br><br>Trade in goods within the European Union is subject to <strong>legal obligations<\/strong> and <strong>reporting thresholds<\/strong> that must not be overlooked.<br><br>Two separate declarations must be submitted depending on the nature of your transactions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The EMEBI statistical survey<\/strong> (<em>Monthly Survey on Intra-EU Trade in Goods<\/em>), which replaces the DEB in France and is equivalent to <em>Intrastat<\/em> in the rest of Europe.<\/li>\n\n\n\n<li><strong>The VAT summary statement<\/strong>, known in France as the <em>Intra-Community Trade Declaration (DEB)<\/em> or <em>EC Sales List<\/em> in other EU countries.<\/li>\n<\/ul>\n\n\n\n<p>These obligations <strong>enable tax and statistical authorities to accurately monitor trade flows<\/strong> between Member States.<br><br>Check the <strong>2026 Intrastat thresholds<\/strong> for each European Union country and the United Kingdom now to remain compliant.<\/p>\n\n\n\n<table id=\"tablepress-362\" class=\"tablepress tablepress-id-362\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">STATE<\/th><th class=\"column-2\">CURRENCY<\/th><th class=\"column-3\">ARRIVALS<\/th><th class=\"column-4\">DISPATCHES<\/th><th class=\"column-5\">DEADLINE<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Austria<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac5,000,000<\/td><td class=\"column-4\">\u20ac1,200,000<\/td><td class=\"column-5\">10 m+1 (business day)<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Belgium<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac1,500,000<\/td><td class=\"column-4\">\u20ac1,000,000<\/td><td class=\"column-5\">20 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Bulgaria<\/td><td class=\"column-2\">EUR *****<\/td><td class=\"column-3\">\u20ac899,946.78 <br \/>(\u041b\u04121,760,000)<\/td><td class=\"column-4\">\u20ac1,150,500.15 <br \/>(\u041b\u04122,250,000)<\/td><td class=\"column-5\">14 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Croatia<\/td><td class=\"column-2\">EUR *<\/td><td class=\"column-3\">EUR450,000<\/td><td class=\"column-4\">EUR300,000<\/td><td class=\"column-5\">15 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">Cyprus<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac380,000<\/td><td class=\"column-4\">\u20ac75,000<\/td><td class=\"column-5\">10 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">Czeck Republic<\/td><td class=\"column-2\">CZK<\/td><td class=\"column-3\">K\u010c15,000,000<\/td><td class=\"column-4\">K\u010c15,000,000<\/td><td class=\"column-5\">10 m+1 \u2013 paper (business day)<br \/> 12 m+1 \u2013 digital (business day)<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">Denmark<\/td><td class=\"column-2\">DKK<\/td><td class=\"column-3\">KR41,000,000<\/td><td class=\"column-4\">KR11,300,000<\/td><td class=\"column-5\">Depending on the affiliated group (1 or 2) **<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">Estonia<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">Removed<\/td><td class=\"column-4\">\u20ac350,000<\/td><td class=\"column-5\">14 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">Finland<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">Removed<\/td><td class=\"column-4\">\u20ac800,000<\/td><td class=\"column-5\">10 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">France<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">On request from customs ***<\/td><td class=\"column-4\">On request from customs ***<\/td><td class=\"column-5\">10 m+1 (business day)<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">Germany<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac3,000,000<\/td><td class=\"column-4\">\u20ac1,000,000<\/td><td class=\"column-5\">10 m+1 (business day)<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">Great Britain (England, Wales, Scotland)<\/td><td class=\"column-2\">GBP<\/td><td class=\"column-3\">N\/A ****<\/td><td class=\"column-4\">N\/A ****<\/td><td class=\"column-5\">N\/A ****<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-1\">Greece<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac250,000<\/td><td class=\"column-4\">\u20ac90,000<\/td><td class=\"column-5\">26 m+1 (business day)<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-1\">Hungary<\/td><td class=\"column-2\">HUF<\/td><td class=\"column-3\">FT500,000,000<\/td><td class=\"column-4\">FT200,000,000<\/td><td class=\"column-5\">15 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-1\">Ireland<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac750,000<\/td><td class=\"column-4\">\u20ac750,000<\/td><td class=\"column-5\">23 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-1\">Italy<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">If at least one of<br \/> the previous <br \/>4 quarters the amount is<br \/> = or > \u20ac2,000,000<\/td><td class=\"column-4\">\u20ac0<\/td><td class=\"column-5\">25 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-1\">Latvia<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac380,000<\/td><td class=\"column-4\">\u20ac220,000<\/td><td class=\"column-5\">10 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-1\">Lithuania<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac600,000<\/td><td class=\"column-4\">\u20ac400,000<\/td><td class=\"column-5\">10 m+1 (business day)<\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-1\">Luxembourg<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac250,000<\/td><td class=\"column-4\">\u20ac200,000<\/td><td class=\"column-5\">22 m+1 (business day)<\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-1\">Malta<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac700<\/td><td class=\"column-4\">\u20ac700<\/td><td class=\"column-5\">10 m+1 (business day)<\/td>\n<\/tr>\n<tr class=\"row-22\">\n\t<td class=\"column-1\">Netherlands<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">On request from Customs<\/td><td class=\"column-4\">On request from Customs<\/td><td class=\"column-5\">10 m+1 (business day)<\/td>\n<\/tr>\n<tr class=\"row-23\">\n\t<td class=\"column-1\">Poland<\/td><td class=\"column-2\">PLN<\/td><td class=\"column-3\">Z\u01416,000,000<\/td><td class=\"column-4\">Z\u01412,800,000<\/td><td class=\"column-5\">10 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-24\">\n\t<td class=\"column-1\">Portugal<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac650,000<\/td><td class=\"column-4\">\u20ac600,000<\/td><td class=\"column-5\">15 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-25\">\n\t<td class=\"column-1\">Romania<\/td><td class=\"column-2\">RON<\/td><td class=\"column-3\">L1,000,000<\/td><td class=\"column-4\">L1,000,000<\/td><td class=\"column-5\">15 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-26\">\n\t<td class=\"column-1\">Slovakia<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac1,000,000<\/td><td class=\"column-4\">\u20ac1,000,000<\/td><td class=\"column-5\">15 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-27\">\n\t<td class=\"column-1\">Slovenia<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac300,000<\/td><td class=\"column-4\">\u20ac280,000<\/td><td class=\"column-5\">15 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-28\">\n\t<td class=\"column-1\">Spain<\/td><td class=\"column-2\">EUR<\/td><td class=\"column-3\">\u20ac400,000<\/td><td class=\"column-4\">\u20ac400,000<\/td><td class=\"column-5\">12 m+1 (day of the month)<\/td>\n<\/tr>\n<tr class=\"row-29\">\n\t<td class=\"column-1\">Sweden<\/td><td class=\"column-2\">SEK<\/td><td class=\"column-3\">KR15,000,000<\/td><td class=\"column-4\">KR12,000,000<\/td><td class=\"column-5\">10 m+1 (day of the month) - paper<br \/>13 m+1 (day of the month) - digital<\/td>\n<\/tr>\n<tr class=\"row-30\">\n\t<td class=\"column-1\">United Kingdom (Northern Ireland)<\/td><td class=\"column-2\">GBP<\/td><td class=\"column-3\">\u00a3500,000<\/td><td class=\"column-4\">\u00a3250,000<\/td><td class=\"column-5\">21 m+1 (day of the month)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-362 from cache -->\n\n\n\n<p><em>* Since 1 January 2023, Croatia has adopted the euro as its official currency, replacing the kuna.<\/em><\/p>\n\n\n\n<p><em>** In <strong>Denmark<\/strong>, the authorities distinguish between <strong>two groups of companies<\/strong>, each with its own submission calendar for the Intrastat declaration. The <strong><a href=\"https:\/\/www.dst.dk\/en\/Indberet\/oplysningssider\/intrastat\" target=\"_blank\" rel=\"noreferrer noopener\">official submission dates<\/a><\/strong> (in English) vary depending on which group you are assigned to (Group 1 or Group 2).<\/em><\/p>\n\n\n\n<p><em>*** The former thresholds of <strong>\u20ac460,000 for arrivals<\/strong> and <strong>\u20ac1 for dispatches<\/strong> have been <strong>abolished<\/strong>. Affected companies must now submit their declaration <strong>every month<\/strong> as soon as they receive a <strong>letter from the customs authorities<\/strong>, whether for arrivals, dispatches, or both.<\/em><\/p>\n\n\n\n<p><em>**** N\/A: not applicable \u2013 no Intrastat reporting obligation in this case.<\/em><\/p>\n\n\n\n<p><em><em>****<\/em><\/em>*<em>&nbsp;Since 1 January 2026, Bulgaria has adopted the euro as its official currency, replacing the lev.<\/em><\/p>\n\n\n\n<p><em>Note: The information above is provided for guidance only and may change each year. Please check the official updates regularly.<\/em><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100\"><a class=\"wp-block-button__link has-primary-color has-text-color has-background has-link-color wp-element-button\" href=\"\/en\/intrastat-declarations\/\" style=\"border-radius:5px;background-color:#ffd500\">Entrust us with your Intrastat\/EMEBI declarations<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What are the changes to Intrastat thresholds between 2025 and 2026?<\/h2>\n\n\n\n<p>Some European Union countries have changed their <a href=\"https:\/\/www.asd-int.com\/en\/intrastat-thresholds-in-the-european-union-in-2025\/\">Intrastat thresholds between 2025<\/a> and 2026.<\/p>\n\n\n\n<table id=\"tablepress-373\" class=\"tablepress tablepress-id-373\">\n<thead>\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><\/td><th class=\"column-2\">ARRIVALS 2026<\/th><th class=\"column-3\">DISPATCHES 2025 <\/th><th class=\"column-4\">DISPATCHES 2026<\/th><th class=\"column-5\">DISPATCHES<br \/>\n2026<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><nobr>Austria<\/nobr><\/td><td class=\"column-2\">\u20ac1,100,000<\/td><td class=\"column-3\">\u20ac5,000,000<\/td><td class=\"column-4\">\u20ac1,100,000<\/td><td class=\"column-5\">\u20ac1,200,000<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><nobr>Bulgaria<\/nobr><\/td><td class=\"column-2\">\u041b\u04121,700,000<\/td><td class=\"column-3\">\u20ac899,946.78 <br \/>(\u041b\u04121,760,000)<\/td><td class=\"column-4\">\u041b\u04122,200,000<\/td><td class=\"column-5\">\u20ac1,150,500.15 <br \/>(\u041b\u04122,250,000)<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><nobr>Cyprus<\/nobr><\/td><td class=\"column-2\">\u20ac350,000<\/td><td class=\"column-3\">\u20ac380,000<\/td><td class=\"column-4\">\u20ac75,000<\/td><td class=\"column-5\">Same as 2025<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\"><nobr>Finland<\/nobr><\/td><td class=\"column-2\">\u20ac800,000<\/td><td class=\"column-3\">Removed<\/td><td class=\"column-4\">\u20ac800,000<\/td><td class=\"column-5\">Same as 2025<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\"><nobr>Greece<\/nobr><\/td><td class=\"column-2\">\u20ac200,000<\/td><td class=\"column-3\">\u20ac250,000<\/td><td class=\"column-4\">\u20ac90,000<\/td><td class=\"column-5\">Same as 2025<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\"><nobr>Hungary<\/nobr><\/td><td class=\"column-2\">FT400,000,000<\/td><td class=\"column-3\">FT500,000,000<\/td><td class=\"column-4\">FT160,000,000<\/td><td class=\"column-5\">FT200,000,000<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\"><nobr>Italy<\/nobr><\/td><td class=\"column-2\">If at least one of the previous 4 quarters the amount is = or > \u20ac350,000<\/td><td class=\"column-3\">If at least one of the previous 4 quarters the amount is = or > \u20ac2,000,000<\/td><td class=\"column-4\">0 \u20ac<\/td><td class=\"column-5\">Same as 2025<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\"><nobr>Latvia<\/nobr><\/td><td class=\"column-2\">\u20ac350,000<\/td><td class=\"column-3\">\u20ac380,000<\/td><td class=\"column-4\">\u20ac200,000<\/td><td class=\"column-5\">\u20ac220,000<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\"><nobr>Lithuania<\/nobr><\/td><td class=\"column-2\">\u20ac570,000<\/td><td class=\"column-3\">\u20ac600,000<\/td><td class=\"column-4\">\u20ac400,000<\/td><td class=\"column-5\">Same as 2025<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\"><nobr>Slovenia<\/nobr><\/td><td class=\"column-2\">\u20ac240,000<\/td><td class=\"column-3\">\u20ac300,000<\/td><td class=\"column-4\">\u20ac270,000<\/td><td class=\"column-5\">\u20ac280,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-373 from cache -->\n\n\n\n<h2 class=\"wp-block-heading\">What are the submission deadlines for EMEBI, Intrastat, EC Sales List and VAT Summary Statement in France in 2026?<\/h2>\n\n\n\n<table id=\"tablepress-384\" class=\"tablepress tablepress-id-384\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Transactions (in goods or services)<br \/> carried out in the month of<\/th><th class=\"column-2\">Declaration period<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">January 2026<\/td><td class=\"column-2\">01 - 12 February 2026<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">February 2026<\/td><td class=\"column-2\">01 - 12 March 2026<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">March 2026<\/td><td class=\"column-2\">01 - 11 April 2026<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">April 2026<\/td><td class=\"column-2\">01 - 14 May 2026<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">May 2026<\/td><td class=\"column-2\">01 - 13 June 2026<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">June 2026<\/td><td class=\"column-2\">01 - 11 July 2026<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">July 2026<\/td><td class=\"column-2\">01 - 12 August 2026<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">August 2026<\/td><td class=\"column-2\">01 - 11 September 2026<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">September 2026<\/td><td class=\"column-2\">01 - 11 October 2026<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">October 2026<\/td><td class=\"column-2\">01 - 14 November 2026<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">November 2026<\/td><td class=\"column-2\">01 - 11 December 2026<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">December 2026<\/td><td class=\"column-2\">01 - 13 January 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-384 from cache -->\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100\"><a class=\"wp-block-button__link has-primary-color has-text-color has-background has-link-color wp-element-button\" href=\"\/en\/intrastat-declarations\/\" style=\"border-radius:5px;background-color:#ffd500\">Entrust us with your Intrastat\/EMEBI declarations<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Intrastat, EMEBI, DEB\u2026 What do these acronyms related to European trade mean?<\/h2>\n\n\n\n<p>The terms <strong>DEB, EMEBI, Intrastat, EC Sales List<\/strong> and <strong>EC Purchases List<\/strong> refer to different systems linked to <strong>accounting<\/strong> and the <strong>monitoring of intra-European Union (EU) trade in goods<\/strong>.<br>Here is a concise explanation of what each one means:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Intrastat<\/strong>: this European system is used to <strong>collect statistical data<\/strong> on trade in goods between EU Member States.<br>Companies exceeding certain <strong>value or volume thresholds<\/strong> must submit an <strong>Intrastat declaration<\/strong>. This information enables national and European authorities to <strong>monitor and analyse intra-EU trade<\/strong> and produce accurate economic statistics.<\/li>\n\n\n\n<li><strong>EMEBI (Monthly Survey on Intra-EU Trade in Goods)<\/strong>: in France, this term refers to the <strong>statistical declaration<\/strong> of trade in goods between EU Member States.<br>EMEBI replaced the former <strong>DEB (Declaration of Trade in Goods)<\/strong> and is used to <strong>measure intra-European trade flows<\/strong> for statistical and economic purposes.<\/li>\n\n\n\n<li><strong>DEB (Declaration of Trade in Goods)<\/strong>: this declaration applied to <strong>companies trading goods<\/strong> with other EU countries or third territories.<br>It enabled <strong>customs authorities<\/strong> to collect both <strong>statistical and fiscal data<\/strong> on goods movements.<br>Since <strong>1 January 2022<\/strong>, the DEB has been replaced in France by two separate systems: <strong>EMEBI<\/strong> (statistical) and the <strong>VAT summary statement (ERTVA)<\/strong> (fiscal).<\/li>\n\n\n\n<li><strong>VAT Summary Statement (ERTVA)<\/strong>: also known as the <strong>VAT recapitulative statement<\/strong>, this document enables the <strong>tax authorities<\/strong> to monitor <strong>intra-Community transactions in goods<\/strong> carried out by companies.<br>It ensures the <strong>traceability and tax compliance<\/strong> of VAT-liable transactions between EU Member States.<\/li>\n\n\n\n<li><strong>EC Sales List (ESL)<\/strong>: also called the <strong>intra-Community sales list<\/strong>, this declaration must be submitted by <strong>companies selling goods or services<\/strong> to other businesses established in an <strong>EU Member State<\/strong>.<br>It enables <strong>tax authorities<\/strong> to monitor and <strong>track intra-Community transactions<\/strong>, thereby ensuring proper application of VAT within the European market.<\/li>\n<\/ol>\n\n\n\n<p>Together, these terms and declarations help <strong>ensure transparency<\/strong>, <strong>collect reliable statistical data<\/strong>, and <strong>monitor trade<\/strong> within the European Union.<br>Although the <strong>rules and reporting thresholds<\/strong> may vary from country to country, their common objective remains the same: to <strong>simplify tax management<\/strong> and <strong>provide accurate monitoring of intra-Community transactions<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-j4v7b\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-j4v7b \"><div class=\"eb-cia-wrapper eb-call-to-action-j4v7b\" data-icon=\"dashicons-format-status\"><div class=\"eb-cia-text-wrapper\"><span class=\"dashicon dashicons dashicons-format-status eb-cia-icon\"><\/span><h3 class=\"eb-cia-title\">Why continue managing your Intrastat declarations on your own?<\/h3><p class=\"eb-cia-description\">Save time and secure your filings by entrusting them to our experts.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><a href=\"https:\/\/www.asd-int.com\/en\/intrastat-declarations\/\">Entrust us with your Intrastat reporting ><\/a><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-top copywriter-card\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img fetchpriority=\"high\" decoding=\"async\" width=\"517\" height=\"521\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png\" alt=\"\" class=\"wp-image-205439 size-full\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png 517w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-298x300.png 298w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-150x150.png 150w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><strong>No\u00e9mie Almot<\/strong><br><em>Community Manager &amp; Copywriter<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\">No\u00e9mie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a rel=\"target=&quot;_blank&quot; noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/no%C3%A9mie-almot\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Intrastat Thresholds 2026: Is your business ready? Does your company trade with European partners and is it VAT-registered?If so, Intrastat\/EMEBI declarations apply to you! Trade&#8230;<\/p>\n","protected":false},"author":36,"featured_media":200890,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[4382],"tags":[4317,4344,4342],"pays":[3358],"class_list":["post-200891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-en","tag-intrastat-en","tag-intrastat-thresholds","tag-prahove-hodnoty-intrastatu","pays-european-union"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Intrastat Thresholds in the EU 2026 | ASD Group<\/title>\n<meta name=\"description\" content=\"Intrastat and EMEBI thresholds in the EU for 2026: essential information for your intra-Community trade declarations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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