INTRASTAT thresholds in Europe in 2021

INTRASTAT thresholds in Europe in 2022

Check the current INTRASTAT thresholds in Europe and identify the changes for 2022.

INTRASTAT thresholds on January 1st 2022

The turnover thresholds triggering INTRASTAT / EMEBI reporting obligations in the countries belonging to the European Union are updated on January 1st. In 2022, these thresholds have been modified for ten member states: Austria, Bulgaria, Croatia, Cyprus, Denmark, Estonia, Finland, Northern Ireland, Lithuania and the Netherlands. France is now subject to the EMEBI, A Monthly Statistical Survey on Intra-European Union Trade in Goods, a request sent directly by the customs authorities.

Member StateCodeINTRASTAT threshold for dispatchesINTRASTAT threshold for arrivalsDeadlines for submittingChanges 2021
AustriaAT1 100 000 €1 100 000 €10th working dayx
BelgiumBE1 000 000 €1 500 000 €20th day of the month
BulgariaBG780 000 BGN (397 800 €)520 000 BGN (270 400 €)10th working dayx
CyprusCY75 000 €230 000 €10th working dayx
Czech RepublicCZ12 000 000 CZK (467 472€)12 000 000 CZK (467 472€)12th day of the month
GermanyDE500 000 €800 000 €10th day of the month
DenmarkDK10 000 000 DKK (1 343 400 €)13 000 000 DKK (1 746 420€)10th day of the monthx
EstoniaEE400 000 €400 000 €14th working dayx
GreeceEL90 000 €150 000 €20th day of the month
SpainES400 000 €400 000 €12th working day
FinlandFI700 000 €700 000 €10th day of the monthx
FranceFRDepending on the reception of a notification from the customs administration at the end of the year n-1Depending on the reception of a notification from the customs administration at the end of the year n-110th day of the monthx
CroatiaHR1 500 000 HRK (195 000 €)2 600 000 HRK (338 000 €)15th working dayx
HungaryHU100 000 000 HUF (325 000 €)170 000 000 HUF (550 000 €)15th working day
IrelandIE635 000 €500 000 €23th day of the month
ItalyIT0200 000 €25th working day
LithuaniaLT200 000 €280 000 €10th day of the monthx
LuxembourgLU150 000 €200 000 €16th day of the month
LatviaLV120 000 €230 000 €10th working day
MaltaMT700€700€10th day of the month
The NetherlandsNL1 000 000 €5 000 000 €10th day of the month
Northern Ireland250 000 GBP (283 050 €)500 000 GBP (595 000 €)21th day of the monthx
PolandPL2 000 000 PLN (440 393 €)4 000 000 PLN (880 787 €)10th working day
PortugalPT250 000 €350 000 €15th working day
RomaniaRO900 000 RON (189 000€)900 000 RON (189 000 €)15th working day
SwedenSE4 500 000 SEK (470 000 €)9 000 000 SEK (940 000 €)10th day of the month
SloveniaSI200 000 €140 000 €15th working day
SlovakiaSK400 000 €200 000 €15th working day

The PDF document

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Download the document in PDF: Intrastat thresholds 2022

INTRASTAT, ESL, EMEBI, DES, 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.

Until 2021, France combined these two obligations into one – the Declaration of Exchange of Goods (DEB). From January 1st, 2022, the Monthly Statistical Survey of Intra-Community Trade in Goods (EMEBI) is now the French statistical obligation that must be submitted following an official request from the customs authorities.

See our article on ATVAI to find out more about new regulations in Europe

For more information

Mascot Easytax Long Sight

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

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