IF YOU RUN A VAT-REGISTERED BUSINESS AND CARRY OUT EXCHANGES OF GOODS WITHIN THE EUROPEAN UNION?

You are therefore required to submit Intrastat/EMEBI declarations. Trade within the European Union is subject to thresholds and the obligation to submit two separate declarations:

– A VAT recapitulative statement in France and an EU Sales List in the rest of the European Union, – A statistical survey, called EMEBI (Monthly Statistical Survey on the Exchange of Goods in the European Union) in France and Intrastat in the rest of the European Union.

Below are the Intrastat 2024 thresholds for all countries of the European Union.

• Euro has been the currency of Croatia since January 1, 2023, replacing the kuna.

** The Danish administration offers two filing calendars allocated to two groups. The filing dates will therefore depend on the group to which you have been allocated (group 1 or 2).

*** 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).

**** N/A: does not apply. No Intrastat obligation.

Note: the information contained above is subject to change each year. This table is provided for information only.

HOW WILL INTRASTAT THRESHOLDS CHANGE BETWEEN 2023 AND 2024?

Changes in Intrastat Thresholds (Arrivals and Dispatches):

Below are the deadlines for filing EMEBI, Intrastat, EU Sales List, and the 2024 VAT Recapitulative Statement in France based on transactions (goods or services) carried out in specific months:

These are the specific periods during which declarations for EMEBI, Intrastat, EU Sales List, and the 2024 VAT Recapitulative Statement need to be filed in France based on the month in which transactions occurred.