Check the current INTRASTAT thresholds in Europe, and identify changes in 2023.
INTRASTAT & EMEBI (ex-DEB) thresholds on January 1st, 2023
The turnover thresholds triggering an INTRASTAT / EMEBI reporting obligation in the European Union countries are updated on January 1st. In 2023, these thresholds have been modified for fifteen Member States: Bulgaria, Croatia, Cyprus, Estonia, Finland, Hungary, Italy, Latvia, Lithuania, Luxembourg, Poland, Slovakia, Slovenia and Sweden. Find the details of the changes applied on the Intrastat thresholds in the table below:
| Member State | Code | INTRASTAT threshold for dispatches | INTRASTAT threshold for arrivals | Deadlines for submitting | Changes 2021 |
|---|---|---|---|---|---|
| Austria | AT | 1 100 000 € | 1 100 000 € | 10th working day | |
| Belgium | BE | 1 000 000 € | 1 500 000 € | 20th day of the month | |
| Bulgaria | BG | 1 000 000 BGN (511 413 €) | 700 000 BGN (357 989 €) | 10th working day | |
| Cyprus | CY | 75 000 € | 270 000 € | 10th working day | |
| Czech Republic | CZ | 12 000 000 CZK (467 472€) | 12 000 000 CZK (467 472€) | 12th day of the month | |
| Germany | DE | 500 000 € | 800 000 € | 10th day of the month | |
| Denmark | DK | 10 000 000 DKK (1 343 400 €) | 13 000 000 DKK (1 746 420€) | 10th day of the month | |
| Estonia | EE | 270 000 € | 400 000 € | 14th working day | |
| Greece | EL | 90 000 € | 150 000 € | 20th day of the month | |
| Spain | ES | 400 000 € | 400 000 € | 12th working day | |
| Finland | FI | 800 000 € | 800 000 € | 10th day of the month | |
| France | FR | Selection of the taxpayer by the Customs Administration on the basis of the volumes declared for VAT, the sector of activity and the data declared by the taxpayer’s partners. | Selection of the taxpayer by the Customs Administration on the basis of the volumes declared for VAT, the sector of activity and the data declared by the taxpayer’s partners. | 10th day of the month | |
| Croatia | HR | 200 000 € | 400 000 € | 15th working day | |
| Hungary | HU | 140 000 000 HUF (358 959 €) | 250 000 000 HUF (640 998 €) | 15th working day | |
| Ireland | IE | 635 000 € | 500 000 € | 23th day of the month | |
| Italy | IT | 0 | 350 000 € quarterly | 25th working day | |
| Lithuania | LT | 300 000 € | 500 000 € | 10th day of the month | |
| Luxembourg | LU | 200 000 € | 250 000 € | 16th day of the month | |
| Latvia | LV | 200 000 € | 330 000 € | 10th working day | |
| Malta | MT | 700€ | 700€ | 10th day of the month | |
| The Netherlands | NL | On receipt of a letter from the Dutch statistical authority (CBS) | On receipt of a letter from the Dutch statistical authority (CBS) | 10th day of the month | |
| Northern Ireland | – | 250 000 GBP (283 050 €) | 500 000 GBP (595 000 €) | 21th day of the month | |
| Poland | PL | 2 700 000 PLN (573 574 €) | 5 000 000 PLN (1 062 003 €) | 10th working day | |
| Portugal | PT | 250 000 € | 350 000 € | 15th working day | |
| Romania | RO | 1 000 000 RON (203 459 €) | 1 000 000 RON (203 459 €) | 15th working day | |
| Sweden | SE | 4 500 000 SEK (396 691 €) | 15 000 000 SEK (1 321 827 €) | 10th day of the month | |
| Slovenia | SI | 270 000 € | 200 000 € | 15th working day | |
| Slovakia | SK | 1 000 000 € (or 400 000€ in agricultural and food industries) | 1 000 000 € (or 200 000€ in agricultural and food industries) | 15th working day |
The PDF document
Download the document in PDF: Intrastat thresholds 2023
What are INTRASTAT, ESL, EMEBI & DEB?
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). As of January 1, 2022, the Monthly Statistical Survey of Intra-Community Trade in Goods (EMEBI) is the French statistical obligation to be submitted upon receipt of a request from the customs administration.
See our article on EMEBI & Intrastat to find out more about new regulations in Europe.
For more information
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 file: Intrastat. ESL: Understanding your VAT obligations.
