Intrastat Thresholds 2023
Intrastat thresholds are annual value thresholds which determine whether a company must declare its intra-Community trade in goods to the tax authorities. . Here are the new Intrastat 2023 thresholds.
- Published: 10/01/2023
- Reading time : 6 min
Intrastat Thresholds 2023 : List for EU Countries
Countries | Currency | Introduction | Dispatch |
|---|---|---|---|
Germany | EUR | 800 000 € | 500 000 € |
Austria | EUR | 1 100 000 € | 1 100 000 € |
Belgium | EUR | 1 500 000 € | 1 000 000 € |
Bulgaria | BGN | 700 000 ЛВ | 1 000 000 ЛВ |
Chyprus | EUR | 270 000 € | 75 000 € |
Croatia | HRK | 2 600 000 KN | 1 500 000 KN |
Denmark | DKK | 13 000 000 KR | 10 000 000 KR |
Spain | EUR | 400 000 € | 400 000 € |
Estonia | EUR | 400 000 € | 270 000 € |
Finland | EUR | 800 000 € | 800 000 € |
France | EUR | 460 000 € | 1 € (Simplified declaration) |
Greece | EUR | 150 000 € | 90 000 € |
Hungary | HUF | 170 000 000 FT | 100 000 000 FT |
Irland | EUR | 500 000 € | 635 000 € |
Italy | EUR | 350 000 € | 0 € |
Latvia | EUR | 280 000 € | 150 000 € |
Lithuania | EUR | 500 000 € | 300 000 € |
Luxemburg | EUR | 200 000 € | 150 000 € |
Malta | EUR | 700 € | 700 € |
Netherlands | EUR | 5 000 000 € | 1 000 000 € |
Poland | PLN | 5 000 000 ZŁ | 2 700 000 ZŁ |
Portugal | EUR | 400 000 € | 400 000 € |
Czech republic | CZK | 12 000 000 KČ | 12 000 000 KČ |
Romania | RON | 1 000 000 L | 1 000 000 L |
United Kingdom (Northen Irland) | GBP | 500 000 £ | 250 000 £ |
Slovakia | EUR | 1 000 000 € | 1 000 000 € |
Slovenia | EUR | 200 000 € | 270 000 € |
Sweden | SEK | 15 000 000 KR | 4 500 000 KR |
Eurofiscalis supports companies in all their procedures relating to intra-community exchanges. Do you have any additional questions ? We will be happy to discuss them !
Intrastat Thresholds 2023: What are the changes in Intrastat thresholds between 2022 and 2023?
4 European Union countries have changed their Intrastat thresholds between 2022 and 2023
- There are new Intrastat 2023 thresholds in Bulgaria
- The threshold for introduction increases from 520,000 BGN to 700,000 BGN
- Threshold for shipments increases from BGN 780,000 to BGN 1 million
- The new Intrastat 2023 thresholds in Finland
- The threshold for introduction goes from 700,000 euros to 800,000 euros
- The shipping threshold goes from 700,000 euros to 800,000 euros
- There is a new threshold in Lithuania
- The threshold for introduction increases from 280,000 euros to 500,000 euros.
- The new 2023 Intrastat thresholds in Romania
- The threshold for introduction goes from 900,000 RON to 1 million RON
- The threshold for shipping goes from 900,000 RON to 1 million RON
What are the deadlines for filing the EMEBI, INTRASTAT, EC Sales List and 2023 VAT Summary report in France?
The filing of the EMEBI must take place no later than the 10th working day of the following month. Please note, however, that you cannot deposit your Intrastat before the 1st day of the month following the reference month.
| Reference month | EMEBI and ERTVA filing deadline |
|---|---|
| December 2022 | 12 january 2023 |
| Januarary 2023 | 11 February 2023 |
| February 2023 | 11 March 2023 |
| March 2023 | 13 April 2023 |
| April 2023 | 13 May 2023 |
| May 2023 | 12 june 2023 |
| June 2023 | 12 July 2023 |
| July 2023 | 11 August 2023 |
| August 2023 | 12 September 2023 |
| September 2023 | 12 october 2023 |
| October 2023 | 14 November 2023 |
| November 2023 | 12 December 2023 |
| December 2023 | 12 January 2024 |
Intrastat Thresholds 2023: What is a INTRASTAT declaration?
Intrastat is a mandatory statistical survey for companies in the European Union (EU) concerning their movement of goods between member states. In France, this declaration is called EMEBI (formerly DEB). It allows the tax administration to collect data on EU foreign trade.
Companies must complete and submit this declaration each month if the total amount of their intra-Community trade in goods exceeds the applicable Intrastat thresholds. Each EU country has defined two intrastat thresholds: one for the introduction of goods and one for the dispatch of goods. These thresholds may differ from country to country and are subject to change each year.
Intrastat Thresholds 2023: the case of Northern Ireland
As a reminder, since January 2022, the declaration of the country of origin is now required on Intrastat declarations on dispatch.
To distinguish between goods originating in Northern Ireland and Great Britain, two separate codes have been created:
- XI For goods originating in Northern Ireland
- XU For goods originating in Great Britain (England, Scotland and Wales, including the Channel Islands and the Isle of Man)
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