EASYTAX, VAT fiscal representative
20 May 2021
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INTRASTAT thresholds in Europe in 2021

Check the INTRASTAT thresholds in force in each of the 27 EU Member States and identify the changes that will occur in 2021.

INTRASTAT thresholds from January 1st 2021

The turnover thresholds triggering an INTRASTAT return obligation in the 27 countries of the European Union are updated on January 1st. In 2021, these thresholds have been modified for seven Member States: Bulgaria, Croatia, Denmark, Latvia and Slovenia. Following the Brexit and the withdrawal agreement that has been reached, INTRASTAT obligations have changed for the UK and Northern Ireland which has a special status.

État MembreCodeSeuil INTRASTAT à l’introductionSeuil INTRASTAT à l’expéditionDate limite de dépôt
AutricheAT750 000 €750 000 €10ème jour ouvrable
BelgiqueBE1 500 000 €1 000 000 €20ème jour du mois
BulgarieBG430 000 BGN (240 310 €)290 000 BGN (148 277 €)10ème jour du mois
ChypreCY180 000 €55 000 €10ème jour du mois
République tchèqueCZ12 000 000 CZK (467 472€)12 000 000 CZK (467 472€)12ème jour ouvrable
AllemagneDE800 000 €500 000 €10ème jour ouvrable
DanemarkDK7 200 000 DKK (936 000€)5 200 000 DKK (676 000 €)10ème jour ouvrable
EstonieEE230 000 €130 000 €14ème jour du mois
GrèceEL150 000 €90 000 €20ème jour ouvrable
EspagneES400 000 €400 000 €12ème jour du mois
FinlandeFI600 000 €600 000 €10ème jour ouvrable
FranceFR460 000 €Déclaration simplifiée dès le premier € Déclaration détaillée dès 460 000 €10ème jour ouvrable
Royaume Uni (à l’exclusion de l’Irlande du Nord)GB1 500 000 GBP (1 692 300 €)n/a21ème jour du mois
CroatieHR2 200 000 HRK (296 576 €)1 000 000 HRK (134 807 €)15ème jour du mois
HongrieHU170 000 000 HUF (550 000 €)100 000 000 HUF (325 000 €)15ème jour du mois
IrlandeIE500 000 €635 000 €23ème jour ouvrable
Irlande du Nord1 500 000 GBP (1 692 300 €)250 000 GBP (283 050 €)21ème jour du mois
ItalieIT200 000 €025ème jour du mois
LituanieLT250 000 €150 000 €10ème jour ouvrable
LuxembourgLU200 000 €150 000 €16ème jour ouvrable
LettonieLV230 000 €120 000 €10ème jour du mois
MalteMT70070010ème jour ouvrable
Pays BasNL800 000 €1 000 000 €10ème jour ouvrable
PolognePL4 000 000 PLN (880 787 €)2 000 000 PLN (440 393 €)10ème jour du mois
PortugalPT350 000 €250 000 €15ème jour du mois
RoumanieRO900 000 RON (189 000 €)900 000 RON (189 000€)15ème jour du mois
SuèdeSE9 000 000 SEK (940 000 €)4 500 000 SEK (470 000 €)10ème jour ouvrable
SlovénieSI140 000 €200 000 €15ème jour du mois
SlovaquieSK200 000 €400 000 €15ème jour du mois

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INTRASTAT, ESL, what are they?

Since 1993, goods have been moving freely within the European Union, with no administrative formalities, no border controls and no customs declarations. However, the European Commission has now created two obligations:

  • A tax obligation establishing a summary statement of sales (“EC sales list”/ESL), or in some countries, of purchases (“EC Purchase List”/EPL)
  • A statistical obligation with INTRASTAT, which allows states to monitor their foreign trade figures.

France and some other countries have chosen to combine these two obligations into one – the Declaration of Exchange of Goods (DEB for France). Most of the other Member States have separated these two obligations, with the EC Sales List usually being attached to VAT returns.

For more information
Mascot Easytax Long Sight

Who should draw up an Intrastat return, EC sales list or EC purchase list? What are the thresholds? What types of operation should be included? Are these declarations mandatory in all EU Member States?
See our file: Intrastat. ESL: Understanding your VAT obligations.

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