{"id":187971,"date":"2025-01-02T09:50:00","date_gmt":"2025-01-02T08:50:00","guid":{"rendered":"https:\/\/www.asd-int.com\/limiares-intrastat-na-uniao-europeia-em-2025\/"},"modified":"2025-01-27T09:54:39","modified_gmt":"2025-01-27T08:54:39","slug":"limiares-intrastat-na-uniao-europeia-em-2025","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/pt-pt\/limiares-intrastat-na-uniao-europeia-em-2025\/","title":{"rendered":"Limiares Intrastat na Uni\u00e3o Europeia em 2025"},"content":{"rendered":"\n

Limiares Intrastat 2025: a sua empresa est\u00e1 pronta?<\/h2>\n\n\n\n

A sua empresa est\u00e1 sujeita ao IVA e\r\nrealiza trocas de mercadorias na Uni\u00e3o Europeia?\r\n\r\nEnt\u00e3o, est\u00e1 abrangida pelas declara\u00e7\u00f5es Intrastat.\r\nAs trocas comerciais dentro da Uni\u00e3o Europeia est\u00e3o sujeitas a limiares e \u00e0 obriga\u00e7\u00e3o de duas declara\u00e7\u00f5es distintas:<\/p>\n\n\n\n

\u2013 Um relat\u00f3rio recapitulativo de IVA em Fran\u00e7a e EU Sales List no resto da Uni\u00e3o Europeia,\r\n\u2013 Um inqu\u00e9rito estat\u00edstico, denominado EMEBI<\/a> (Inqu\u00e9rito Estat\u00edstico Mensal sobre as Trocas de Bens na Uni\u00e3o Europeia), anteriormente DEB (Declara\u00e7\u00e3o de Trocas de Bens) em Fran\u00e7a, Intrastat no resto da Uni\u00e3o Europeia.<\/p>\n\n\n\n

Encontre abaixo todos os limiares Intrastat 2025 para todos os pa\u00edses da Uni\u00e3o Europeia e para o Reino Unido.\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
ESTADO<\/th>DIVISA<\/th>CHEGADAS<\/th>EXPEDI\u00c7\u00d5ES<\/th>DATA LIMITE PARA O ENVIO<\/th>\n<\/tr>\n<\/thead>\n
Alemanha<\/td>EUR<\/td>3 000\u00a0000 \u20ac<\/td>1 000\u00a0000 \u20ac<\/td>10 m+1 (dia \u00fatil)<\/td>\n<\/tr>\n
\u00c1ustria<\/td>EUR<\/td>1 100\u00a0000 \u20ac<\/td>1 100\u00a0000 \u20ac<\/td>10 m+1 (dia \u00fatil)<\/td>\n<\/tr>\n
B\u00e9lgica<\/td>EUR<\/td>1\u00a0500\u00a0000 \u20ac<\/td>1\u00a0000\u00a0000 \u20ac<\/td>20 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Bulg\u00e1ria<\/td>BGN<\/td>1 700\u00a0000 \u041b\u0412<\/td>2 200\u00a0000 \u041b\u0412<\/td>14 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Chipre<\/td>EUR<\/td>350\u00a0000 \u20ac<\/td>75\u00a0000 \u20ac<\/td>10 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Cro\u00e1cia<\/td>EUR *<\/td>450 000 \u20ac<\/td>300 000 \u20ac<\/td>15 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Dinamarca<\/td>DKK<\/td>41 000\u00a0000 KR<\/td>11 300\u00a0000 KR<\/td>Dependendo do grupo (1 ou 2) **<\/td>\n<\/tr>\n
Eslov\u00e1quia<\/td>EUR<\/td>1 000\u00a0000 \u20ac<\/td>1 000\u00a0000 \u20ac<\/td>15 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Eslov\u00e9nia<\/td>SEK<\/td>240 000 \u20ac<\/td>270 000 \u20ac<\/td>15 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Espanha<\/td>EUR<\/td>400\u00a0000 \u20ac<\/td>400\u00a0000 \u20ac<\/td>12 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Est\u00f3nia<\/td>EUR<\/td>Limite removido<\/td>350\u00a0000 \u20ac<\/td>10 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Finl\u00e2ndia<\/td>EUR<\/td>800\u00a0000 \u20ac<\/td>800\u00a0000 \u20ac<\/td>10 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Fran\u00e7a<\/td>EUR<\/td>A pedido da alf\u00e2ndega ***<\/td>A pedido da alf\u00e2ndega ***<\/td>10 m+1 (dia \u00fatil)<\/td>\n<\/tr>\n
Gr\u00e3-Bretanha
\n(Inglaterra, Esc\u00f3cia, Pa\u00eds de Gales)<\/td>		GBP<\/td>N\/A ****<\/td>N\/A ****<\/td>N\/A ****<\/td>\n<\/tr>\n
Gr\u00e9cia<\/td>EUR<\/td>200\u00a0000 \u20ac<\/td>90\u00a0000 \u20ac<\/td>26 m+1 (dia \u00fatil)<\/td>\n<\/tr>\n
Hungria<\/td>HUF<\/td>400\u00a0000\u00a0000 FT<\/td>160\u00a0000\u00a0000 FT<\/td>15 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Irlanda<\/td>EUR<\/td>750\u00a0000 \u20ac<\/td>750\u00a0000 \u20ac<\/td>23 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
It\u00e1lia<\/td>EUR<\/td>Se pelo menos um
dos 4 trimestres
anteriores,
o montante \u00e9
= ou > 350.000 \u20ac<\/td>		0 \u20ac<\/td>25 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Let\u00f3nia<\/td>EUR<\/td>350\u00a0000 \u20ac<\/td>200\u00a0000 \u20ac<\/td>10 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Litu\u00e2nia<\/td>EUR<\/td>570\u00a0000 \u20ac<\/td>400\u00a0000 \u20ac<\/td>10 m+1 (dia \u00fatil)<\/td>\n<\/tr>\n
Luxemburgo<\/td>EUR<\/td>250\u00a0000 \u20ac<\/td>200\u00a0000 \u20ac<\/td>22 m+1 (dia \u00fatil)<\/td>\n<\/tr>\n
Malta<\/td>EUR<\/td>700 \u20ac<\/td>700 \u20ac<\/td>10 m+1 (dia \u00fatil)<\/td>\n<\/tr>\n
Pa\u00edses Baixos<\/td>EUR<\/td>a pedido da alf\u00e2ndega<\/td>a pedido da alf\u00e2ndega<\/td>10 m+1 (dia \u00fatil)<\/td>\n<\/tr>\n
Pol\u00f3nia<\/td>PLN<\/td>6\u00a0000\u00a0000 Z\u0141<\/td>2\u00a0800\u00a0000 Z\u0141<\/td>10 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Portugal<\/td>EUR<\/td>650 000 \u20ac<\/td>600\u00a0000 \u20ac<\/td>15 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Reino Unido (Irlanda do Norte)<\/td>GBP<\/td>500\u00a0000 \u00a3<\/td>250\u00a0000 \u00a3<\/td>21 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Rep\u00fablica Checa<\/td>CZK<\/td>15\u00a0000\u00a0000 K\u010c<\/td>15\u00a0000\u00a0000 K\u010c<\/td>10 m+1 (dia \u00fatil) \u2013 papel
12 m+1 (dia \u00fatil) - eletr\u00f3nico<\/td>\n<\/tr>\n
Rom\u00e9nia<\/td>RON<\/td>1 000\u00a0000 L<\/td>1 000\u00a0000 L<\/td>15 m+1 (dia do m\u00eas)<\/td>\n<\/tr>\n
Su\u00e9cia<\/td>SEK<\/td>15 000 000 KR<\/td>12 000 000 KR<\/td>10 m+1 (dia do m\u00eas) \u2013 papel
13 m+1 (dia do m\u00eas) - eletr\u00f3nico<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n

* O euro \u00e9 a moeda da Cro\u00e1cia desde 1 de janeiro de 2023, substituindo a kuna.<\/em>\r\n<\/p>\n\n\n\n

** A administra\u00e7\u00e3o dinamarquesa oferece dois calend\u00e1rios de entrega atribu\u00eddos a dois grupos. As datas de entrega<\/a> (link em ingl\u00eas) depender\u00e3o do grupo ao qual foi atribu\u00eddo (grupo 1 ou 2).<\/em><\/p>\n\n\n\n

*** Os limiares de 460.000 euros na Introdu\u00e7\u00e3o e de 1 euro na Expedi\u00e7\u00e3o foram revogados. As empresas devem submeter esta declara\u00e7\u00e3o mensalmente assim que receberem uma notifica\u00e7\u00e3o da administra\u00e7\u00e3o aduaneira (pode tratar-se de uma declara\u00e7\u00e3o de Introdu\u00e7\u00e3o, Expedi\u00e7\u00e3o ou ambas, dependendo da notifica\u00e7\u00e3o recebida).<\/em><\/p>\n\n\n\n

**** N\/A: n\u00e3o se aplica. Sem obriga\u00e7\u00e3o Intrastat.<\/em>\r\n<\/p>\n\n\n\n

Nota: as informa\u00e7\u00f5es contidas acima est\u00e3o sujeitas a altera\u00e7\u00f5es anuais. Esta tabela \u00e9 fornecida a t\u00edtulo indicativo.<\/em>\r\n<\/p>\n\n\n\n

\n
Confie-nos as suas declara\u00e7\u00f5es Intrastat<\/a><\/div>\n<\/div>\n\n\n\n

Quais s\u00e3o as evolu\u00e7\u00f5es dos limiares Intrastat entre 2024 e 2025?<\/h2>\n\n\n\n

Alguns pa\u00edses da Uni\u00e3o Europeia alteraram os seus limiares Intrastat entre 2024<\/a> e 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>CHEGADAS
\n2024 <\/th>		CHEGADAS
\n2025<\/th>		EXPEDI\u00c7\u00d5ES
\n2024
\n<\/th>		EXPEDI\u00c7\u00d5ES
\n2025<\/th>\n<\/tr>\n<\/thead>\n
Alemanha<\/td>800 000 \u20ac<\/td>3 000 000 \u20ac<\/td>500 000 \u20ac<\/td>1 000 000 \u20ac<\/td>\n<\/tr>\n
Bulg\u00e1ria<\/td>1 650 000 \u041b\u0412<\/td>1 700 000 \u041b\u0412<\/td>1 900 000 \u041b\u0412<\/td>2 200 000 \u041b\u0412<\/td>\n<\/tr>\n
Chipre<\/td>320 000 \u20ac<\/td>350 000 \u20ac<\/td>75 000 \u20ac<\/td>Como em 2024<\/td>\n<\/tr>\n
Eslov\u00e9nia<\/td>220 000 \u20ac<\/td>240 000 \u20ac<\/td>270 000 \u20ac<\/td>Como em 2024<\/td>\n<\/tr>\n
Est\u00f3nia<\/td>700 000 \u20ac<\/td>Limite removido<\/td>350 000 \u20ac<\/td>Como em 2024<\/td>\n<\/tr>\n
Gr\u00e9cia<\/td>150 000 \u20ac<\/td>200 000 \u20ac<\/td>90 000 \u20ac<\/td>Como em 2024<\/td>\n<\/tr>\n
Hungria<\/td>2 700 000 FT<\/td>400 000 000 FT<\/td>150 000 000 FT<\/td>160 000 000 FT<\/td>\n<\/tr>\n
Irlanda<\/td>500 000 \u20ac<\/td>750 000 \u20ac<\/td>635 000 \u20ac<\/td>750 000 \u20ac<\/td>\n<\/tr>\n
Litu\u00e2nia<\/td>550 000 \u20ac<\/td>570 000 \u20ac<\/td>400 000 \u20ac<\/td>Como em 2024<\/td>\n<\/tr>\n
Pol\u00f3nia<\/td>6 200 000 Z\u0141<\/td>6 000 000 Z\u0141<\/td>2 800 000 Z\u0141<\/td>220 000 \u20ac<\/td>\n<\/tr>\n
Portugal<\/td>600 000 \u20ac<\/td>650 000 \u20ac<\/td>600 000 \u20ac<\/td>Como em 2024<\/td>\n<\/tr>\n
Su\u00e9cia<\/td>15 000 000 KR<\/td>Como em 2024<\/td>4 500 000 KR<\/td>12 000 000 KR<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n

Quais s\u00e3o as datas limites de entrega dos EMEBI, Intrastat, EU Sales List e Relat\u00f3rio Recapitulativo de IVA 2025 em Fran\u00e7a?\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
Opera\u00e7\u00f5es (em bens ou servi\u00e7os)
efectuadas no m\u00eas de<\/th>		Per\u00edodo de declara\u00e7\u00e3o<\/th>\n<\/tr>\n<\/thead>\n
Janeiro de 2025<\/td>01 - 12 de fevereiro de 2025<\/td>\n<\/tr>\n
Fevereiro de 2025<\/td>01 - 12 de mar\u00e7o de 2025<\/td>\n<\/tr>\n
Mar\u00e7o de 2025<\/td>01 - 11 de abril de 2025<\/td>\n<\/tr>\n
Abril de 2025<\/td>01 - 14 de maio de 2025<\/td>\n<\/tr>\n
Maio de 2025<\/td>01 - 13 de junho de 2025<\/td>\n<\/tr>\n
Junho de 2025<\/td>01 - 11 de julho de 2025<\/td>\n<\/tr>\n
Julho de 2025<\/td>01 - 12 de agosto de 2025<\/td>\n<\/tr>\n
Agosto de 2025<\/td>01 - 11 de setembro de 2025<\/td>\n<\/tr>\n
Setembro de 2025<\/td>01 - 11 de outubro de 2025<\/td>\n<\/tr>\n
Outubro de 2025<\/td>01 - 14 de novembro de 2025<\/td>\n<\/tr>\n
Novembro de 2025<\/td>01 - 11 de dezembro de 2025<\/td>\n<\/tr>\n
Dezembro de 2025<\/td>01 - 13 de janeiro de 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
\n
Confie-nos as suas declara\u00e7\u00f5es Intrastat<\/a><\/div>\n<\/div>\n\n\n\n

O que significam os termos Intrastat, EMEBI, DEB,
EC Sales List e EC Purchases List?\r\n<\/h2>\n\n\n\n

DEB, EMEBI, Intrastat, EC Sales List, EC Purchases List s\u00e3o termos relacionados com a contabilidade e as trocas comerciais dentro da Uni\u00e3o Europeia (UE). Aqui est\u00e1 uma breve explica\u00e7\u00e3o de cada um desses termos:\r\n<\/p>\n\n\n\n

    \n
  1. Intrastat<\/strong> : Trata-se do sistema de recolha de estat\u00edsticas sobre as trocas de bens entre os Estados-Membros da UE. As empresas que ultrapassam certos limiares de valor ou de volume nas suas trocas intracomunit\u00e1rias devem submeter declara\u00e7\u00f5es Intrastat. Estas declara\u00e7\u00f5es permitem \u00e0s autoridades recolher dados para elaborar estat\u00edsticas sobre o com\u00e9rcio intraeuropeu.\r\n<\/li>\n\n\n\n
  2. EMEBI (Inqu\u00e9rito mensal sobre as trocas de bens intra-UE – Enqu\u00eate mensuelle sur les \u00e9changes de biens intra-UE<\/em> em franc\u00eas<\/strong>) : Este termo \u00e9 utilizado em Fran\u00e7a para designar as trocas de mercadorias entre os Estados-Membros da UE. \u00c9 frequentemente associado ao antigo termo DEB.<\/li>\n\n\n\n
  3. DEB (Declara\u00e7\u00e3o de Trocas de Bens – D\u00e9claration d’\u00c9changes de Biens<\/em> em franc\u00eas)<\/strong> : Trata-se de uma declara\u00e7\u00e3o obrigat\u00f3ria para as empresas que realizam trocas de bens com pa\u00edses membros da UE ou com outros pa\u00edses terceiros. A DEB permite \u00e0s autoridades aduaneiras recolher informa\u00e7\u00f5es sobre os movimentos de bens para fins estat\u00edsticos e fiscais. A partir de 1 de janeiro de 2022, em Fran\u00e7a, as DEB foram substitu\u00eddas por dois relat\u00f3rios: o EMEBI e o ERTVA.<\/li>\n\n\n\n
  4. Estado recapitulativo do IVA – <\/strong> : Conhecido como \u00c9tat r\u00e9capitulatif de la TVA (ERTVA)<\/em> em franc\u00eas. Isso permite \u00e0 administra\u00e7\u00e3o fiscal acompanhar os fluxos intracomunit\u00e1rios de mercadorias relacionados com o IVA.<\/li>\n\n\n\n
  5. EC Sales List (ESL)<\/strong> : Tamb\u00e9m conhecida como lista de vendas intracomunit\u00e1rias, a EC Sales List \u00e9 uma declara\u00e7\u00e3o que as empresas devem submeter quando realizam vendas de bens ou servi\u00e7os a outras empresas localizadas em outros Estados-Membros da UE. Isso ajuda as autoridades fiscais a acompanhar as transa\u00e7\u00f5es intracomunit\u00e1rias.\r\n<\/li>\n\n\n\n
  6. EC Purchases List<\/strong> : Trata-se de uma declara\u00e7\u00e3o semelhante \u00e0 EC Sales List, mas que se refere \u00e0s compras intracomunit\u00e1rias. As empresas devem submeter esta lista para declarar as aquisi\u00e7\u00f5es de bens ou servi\u00e7os junto de empresas localizadas em outros Estados-Membros da UE.\r\n<\/li>\n<\/ol>\n\n\n\n

    Estes diferentes termos e declara\u00e7\u00f5es t\u00eam como objetivo garantir a transpar\u00eancia, a recolha de dados estat\u00edsticos e o acompanhamento das trocas comerciais dentro da Uni\u00e3o Europeia. As regras e os limiares podem variar de um pa\u00eds para outro, mas o objetivo principal \u00e9 facilitar a gest\u00e3o fiscal e o acompanhamento das transa\u00e7\u00f5es comerciais entre os pa\u00edses membros da UE.\r\n<\/p>\n\n\n\n

    \n
    Confie-nos as suas declara\u00e7\u00f5es Intrastat<\/a><\/div>\n<\/div>\n\n\n\n

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

    Limiares Intrastat 2025: a sua empresa est\u00e1 pronta? A sua empresa est\u00e1 sujeita ao IVA e realiza trocas de mercadorias na Uni\u00e3o Europeia? Ent\u00e3o, est\u00e1…<\/p>\n","protected":false},"author":36,"featured_media":187666,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[4429],"tags":[4447,4348],"pays":[3458],"class_list":["post-187971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alfandega-pt-pt","tag-intrastat-pt-pt","tag-limiares-intrastat","pays-uniao-europeia"],"yoast_head":"\nLimiares Intrastat na U.E. 2025 | ASD Group<\/title>\n<meta name=\"description\" content=\"Os limiares Intrastat na UE para 2025: informa\u00e7\u00f5es essenciais para as suas declara\u00e7\u00f5es de trocas de bens intracomunit\u00e1rios.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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