Check the INTRASTAT thresholds in Europe, and identify any changes in 2024.
INTRASTAT & EMEBI (ex-DEB) thresholds on January 1, 2024
The turnover thresholds triggering an INTRASTAT / EMEBI reporting obligation in the European Union countries are updated on January 1st. In 2024, these thresholds were modified for eleven Member States: Croatia, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Netherlands, Poland, Portugal and Slovenia. 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 |
|---|---|---|---|---|
| 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 |
| Croatia | HR | 300 000 € * | 450 000 € * | 15th working day |
| Cyprus | CY | 75 000 € | 320 000 € * | 10th working day |
| Czech Republic | CZ | 12 000 000 CZK (467 472€) * | 12 000 000 CZK (467 472€) * | 12th day of the month |
| Denmark | DK | 11 000 000 DKK (1 474 770 €) | 22 000 000 DKK (2 949 760 €) | 10th day of the month |
| Estonia | EE | 400 000 € * | 700 000 € * | 14th 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 |
| Germany | DE | 500 000 € | 800 000 € | 10th day of the month |
| Greece | EL | 90 000 € | 150 000 € | 20th day of the month |
| Hungary | HU | 150 000 000 HUF (394 500 €) * | 270 000 000 HUF (710 100 €) * | 15th working day |
| Ireland | IE | 635 000 € | 500 000 € | 23th day of the month |
| Italy | IT | 0 | 350 000 € quarterly | 25th working day |
| Latvia | LV | 200 000 € * | 350 000 € * | 10th working day |
| Lithuania | LT | 400 000 € * | 550 000 € * | 10th day of the month |
| Luxembourg | LU | 200 000 € | 250 000 € | 16th day of the month |
| Malta | MT | 700€ | 700€ | 10th day of the month |
| Northern Ireland | – | 250 000 GBP (283 050 €) | 500 000 GBP (595 000 €) | 21th day of the month |
| Poland | PL | 2 800 000 PLN (640 220 €) * | 6 200 000 PLN (1 417 630€) * | 10th working day |
| Portugal | PT | 600 000 € * | 600 000 € * | 15th working day |
| Romania | RO | 1 000 000 RON (201 000 €) | 1 000 000 RON (201 000 €) | 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 |
| Slovenia | SI | 270 000 € | 220 000 € * | 15th working day |
| Spain | ES | 400 000 € | 400 000 € | 12th working day |
| Sweden | SE | 4 500 000 SEK (396 691 €) | 15 000 000 SEK (1 321 827 €) | 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 |
* Changes as of January 1, 2024.
The PDF document
Download PDF document: Intrastat thresholds 2024
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 a single one – the Déclaration d’Echanges de Biens (DEB). On January 1, 2022, the Enquête statistique Mensuelle d’Échanges de Biens Intracommunautaires (EMEBI) (monthly statistical survey of intra-Community trade in goods) became the French statistical obligation to be submitted following 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.
