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.
COUNTRY | CURRENCY | ARRIVALS | DISPATCHES | DEADLINE |
|---|---|---|---|---|
Austria | EUR | €1,100,000 | €1,100,000 | 10 m+1 (business days) |
Belgium | EUR | €1,500,000 | €1,000,000 | 20 m+1 (day of the month) |
Bulgaria | BGN | ЛВ1,650,000 | ЛВ1,900,000 | 14 m+1 (day of the month) |
Croatia | EUR * | EUR450,000 | EUR300,000 | 15 m+1 (day of the month) |
Cyprus | EUR | €320,000 | €75,000 | 10 m+1 (day of the month) |
Czech Republic | CZK | KČ15,000,000 | KČ15,000,000 | 10 m+1 – paper (business days) 12 m+1 – digital (business days) |
Denmark | DKK | KR22,000,000 | KR11,000,000 | Depending on the affiliated group (1 or 2) ** |
Estonia | EUR | €700,00 | €350,000 | 14 m+1 (day of the month) |
Finland | EUR | €800,000 | €800,000 | 10 m+1 (day of the month) |
France | EUR | On request from customs *** | On request from customs *** | 10 m+1 (business days) |
Germany | EUR | €800,000 | €500,000 | 10 m+1 (business days) |
Great Britain (England, Wales, Scotland) | GBP | N/A **** | N/A **** | N/A **** |
Greece | EUR | €150,000 | €90,000 | Last day m+1 (business days) |
Hungary | HUF | FT250,000,000 | FT140,000,000 | 15 m+1 (day of the month) |
Ireland | EUR | €500,000 | €635,000 | 23 m+1 (day of the month) |
Italy | EUR | If at least one of the previous 4 quarters the amount is = or > €350,000 | €0 | 25 m+1 (day of the month) |
Latvia | EUR | €330,000 | €200,000 | 10 m+1 (day of the month) |
Lithuania | EUR | €550,000 | €400,000 | 10 m+1 (business days) |
Luxembourg | EUR | €250,000 | €200,000 | 16 m+1 (business days) |
Malta | EUR | €700 | €700 | 10 m+1 (business days) |
Netherlands | EUR | On request from Customs | On request from Customs | 10 m+1 (business days) |
Poland | PLN | ZŁ6,200,000 | ZŁ2,800,000 | 10 m+1 (day of the month) |
Portugal | EUR | €600,000 | €600,000 | 15 m+1 (day of the month) |
Romania | RON | L1,000,000 | L1,000,000 | 15 m+1 (day of the month) |
Slovakia | EUR | €1,000,000 | €1,000,000 | 15 m+1 (day of the month) |
Slovenia | EUR | €220,000 | €270,000 | 15 m+1 (day of the month) |
Spain | EUR | €400,000 | €400,000 | 12 m+1 (day of the month) |
Sweden | SEK | KR15,000,000 | KR4,500,000 | 10 m+1 (day of the month) – paper 13 m+1 (day of the month) – digital |
United Kingdom (Northern Ireland) | GBP | £500,000 | £250,000 | 21 m+1 (day of the month) |
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):
Country | Arrivals 2023 | Arrivals 2024 | Dispatches 2023 | Dispatches 2024 |
|---|---|---|---|---|
Bulgaria | ЛВ700.000 | 1 650 000 ЛВ | 1 000 000 ЛВ | 1 900 000 ЛВ |
Cyprus | €270.000 | €320.000 | €75.000 | As 2023 |
Croatia | €400.000 | €450.000 | €200.000 | €300.000 |
Czech Republic | CZK12.000.000 | CZK15.000.000 | CZK12.000.000 | CZK15.000.000 |
Estonia | €400.000 | €700.000 | €270.000 | €350.000 |
Lithuania | €500.000 | €550.000 | €300.000 | €400.000 |
Poland | ZŁ5.000.000 | ZŁ6.200.000 | ZŁ2.700.000 | ZŁ2.800.000 |
Portugal | €400.000 | €600.000 | €400.000 | €600.000 |
Slovenia | €200.000 | €220.000 | €270.000 | As 2023 |
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:
Transactions in the Month of | Declaration Period |
|---|---|
December 2023 | 01 – 12 January 2024 |
January 2024 | 01 – 12 February 2024 |
February 2024 | 01 – 12 March 2024 |
March 2024 | 01 – 12 April 2024 |
April 2024 | 01 – 15 May 2024 |
May 2024 | 01 – 12 June 2024 |
June 2024 | 01 – 11 July 2024 |
July 2024 | 01 – 12 August 2024 |
August 2024 | 01 – 12 September 2024 |
September 2024 | 01 – 11 October 2024 |
October 2024 | 01 – 14 November 2024 |
November 2024 | 01 – 12 December 2024 |
December 2024 | 01 – 13 January 2025 |