Intrastat 2024 thresholds
Intracommunity trade, that is to say between member countries of the European Union, is subject to a statistical declaration called INTRASTAT. This declaration allows European authorities to collect data on the flow of goods between different EU countries.
INTRASTAT thresholds are values in euros that determine whether a company is subject to the reporting obligation. If a company’s trading amount exceeds the applicable threshold, then it must file an INTRASTAT report for each reporting period.
In this article, we present a complete overview of the INTRASTAT thresholds for the year 2024, covering both introduction and shipping within all member countries of the European Union. We also highlight the declarative calendar of the INTRASTAT declaration in France for the year 2024, thus providing an essential resource for all companies engaged in intra-community trade. This guide aims to provide you with key information to ensure that your commercial activities comply with current regulations.
- Publié le :
- Temps de lecture : 6 min
The table of Intrastat thresholds 2024
Country | currency | Introduction | Expedition |
|---|---|---|---|
Germany | EUR | 800 000 € | 500 000 € |
Austria | EUR | 1 100 000 € | 1 100 000 € |
Belgium | EUR | 1 500 000 € | 1 000 000 € |
Bulgaria | BGN | 1 650 000 ЛВ | 1 900 000 ЛВ |
Cyprus | EUR | 270 000 € | 75 000 € |
Croatia | EUR | 400 000 € | 200 000 € |
Denmark | DKK | 22 000 000 KR | 11 000 000 KR |
Spain | EUR | 400 000 € | 400 000 € |
Estonia | EUR | 700 000 € | 350 000 € |
Finland | EUR | 800 000 € | 800 000 € |
France | EUR | 460 000 € | 460 000€ |
Greece | EUR | 150 000 € | 90 000 € |
Hungary | HUF | 250 000 000 FT | 140 000 000 FT |
Ireland | EUR | 500 000 € | 635 000 € |
Italy | EUR | 350 000 € | 0 € |
Latvia | EUR | 330 000 € | 200 000 € |
Lithuania | EUR | 550 000 € | 400 000 € |
Luxembourg | EUR | 250 000 € | 200 000 € |
Malta | EUR | 700 € | 700 € |
Netherlands | EUR | 5 000 000 € | 1 000 000 € |
Poland | PLN | 6 200 000 ZŁ | 2 800 000 ZŁ |
Portugal | EUR | 400 000 € | 400 000 € |
République Tchèque | CZK | 12 000 000 KČ | 12 000 000 KČ |
Romania | RON | 1 000 000 L | 1 000 000 L |
United Kingdom (England, Scotland, Wales)* | GBP | N/A | N/A |
United Kingdom (Northern Ireland) | 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 |
What are the changes in thresholds for making Intrastat declarations between 2023 and 2024?
4 countries of the European Union have changed their Intrastat thresholds.
The new Intrastat 2024 thresholds in Bulgaria
- The threshold for introduction increases from 700,000 BGN to 1,650,000 BGN
- The threshold for shipping increases from 1,000,000 BGN to 1,900,000 BGN
The new Intrastat 2024 thresholds in Estonia
- The threshold for introduction increases from 400,000 euros to 800,000 euros
- The shipping threshold increases from 270,000 euros to 350,000 euros
The new Intrastat 2024 thresholds in Lithuania
- The threshold for introduction increases from 500,000 euros to 550,000 euros.
- The shipping threshold increases from 300,000 euros to 400,000 euros
The new Intrastat 2024 thresholds in Poland
- The threshold for introduction increases from 5,000,000 ZŁ to 6,200,000 ZŁ.
- The shipping threshold increases from 2,700,000 ZŁ to 2,800,000 ZŁ.
What are the deadlines for submitting EMEBI, INTRASTAT, EC Sales List and 2024 VAT Summary statement in France?
The EMEBI must be submitted 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.
It is essential for companies engaged in intra-EU trade to scrupulously respect the Intrastat and VAT declaration deadlines in order to avoid possible penalties. For the year 2024, the closing dates for EMEBI declarations and the VAT summary statement are set as follows:
| Reference month | Deadline for submission of INTRASTAT and EC Sales List |
|---|---|
| Decmber 2023 | 12 January 2024 |
| January 2024 | 12 february 2024 |
| February 2024 | 12 March 2024 |
| March 2024 | 12 April 2024 |
| April 2024 | 15 may 2024 |
| May 2024 | 12 june 2024 |
| June 2024 | 11 july 2024 |
| July 2024 | 12 august 2024 |
| August 2024 | 12 September 2024 |
| September 2024 | 11 october 2024 |
| October 2024 | 14 november 2024 |
| November 2024 | 12 décember 2024 |
| Décember 2024 | 13 january 2025 |
Be sure to plan accordingly to ensure compliance and timeliness of your reporting.
What is an INTRASTAT declaration?
Intrastat is a mandatory statistical survey for European Union (EU) businesses regarding their movements of goods between member countries. 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 introductions of goods and one for shipments of goods. These thresholds may differ from country to country and are subject to change each year.
Nomenclature and customs codes 2024 for your INTRASTAT declarations
These customs codes are assigned to each item. They allow each product to be identified.
- Application of NC8 2024:
- The 2024 Combined Nomenclature will come into force on January 1, 2024, introducing new codes
- It is used for customs declarations, intra-EU trade in goods, and the presentation of foreign trade statistics.
- Publication of the Nomenclature:
- New Codes Introduced:
- Specific codes have been created, for example, for plastic waste (3915 10 and 3915 90) and glass fiber waste (7019 62)
- TARIC Europa database:
- The TARIC Europa database, updated daily, allows you to obtain the TARIC codes in force on the day of consultation
The table of Intrastat thresholds 2024
- Using WCO Trade Tools:
- The World Customs Organization (WCO) tool, WCO Trade Tools, facilitates activity as a participant in international trade and assists in product classification and customs clearance operations. Access to this platform requires a subscription
This information is essential to ensure the compliance of your EMEBI or INTRASTAT declarations in 2024.
Evolution of Intrastat Thresholds: A Look Back at 2023
We present to you the INTRASTAT threshold tables for 2023, essential tools for effective management of your international activities. Consulting these tables is essential: it may be that, during your international transactions in previous years, certain INTRASTAT declarations were omitted due to ignorance of the thresholds applicable in different EU countries.
In addition, it is possible that regularizations of declarations may be necessary. To facilitate these procedures and guarantee your compliance, you will find here detailed information on the 2023 INTRASTAT thresholds, allowing you to adjust your previous declarations with precision.
Intrastat Thresholds 2023
Country | currency | Introduction | Expedition |
|---|---|---|---|
Germany | EUR | 800 000 € | 500 000 € |
Austria | EUR | 750 000 € | 750 000 € |
Belgium | EUR | 1 500 000 € | 1 000 000 € |
Bulgaria | BGN | 700 000 ЛВ | 1 000 000 ЛВ |
Cyprus | EUR | 270 000 € | 75 000 € |
Croatia | HRK | 400 000 € | 200 000 € |
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 € | 460 000€ |
Greece | EUR | 150 000 € | 90 000 € |
Hungary | HUF | 250 000 000 FT | 140 000 000 FT |
Ireland | EUR | 500 000 € | 635 000 € |
Italy | EUR | 350 000 € | 0 € |
Latvia | EUR | 330 000 € | 200 000 € |
Lithuania | EUR | 500 000 € | 300 000 € |
Luxembourg | EUR | 250 000 € | 200 000 € |
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 € |
République Tchèque | CZK | 12 000 000 KČ | 12 000 000 KČ |
Romania | RON | 1 000 000 L | 1 000 000 L |
United Kingdom (England, Scotland, Wales)* | GBP | N/A | N/A |
United Kingdom (Northern Ireland) | 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 trade, which generates? Let’s take the time to discuss it!
Business developer at Eurofiscalis, my goal is to simplify and popularize VAT rules for e-traders and companies exporting internationally. I know how complex and tedious it can be, and I am convinced that my experience and knowledge can help companies understand and comply with the current tax regulations.
Click now to unlock your international potential!
When should you use an Amazon EU VAT number? In this article, we will explain when and why you need a VAT number in other EU countries, and how to use it to declare VAT on your Amazon sales.
Understanding the legal necessity of the HSE card is important, as it complies with Norwegian work environment laws. Our guide offers insights into the process for obtaining the HSE card, ensuring that your workers are fully prepared, and your business meets all Norwegian legal obligations.
Tax Knowledge Penalties for non-submitting EC Sales List in Belgium Understanding the complexities of VAT
Tax News Upcoming Changes in E-Invoicing in Belgium: What Your Business Needs to Know As
Amazon VAT Stopping Amazon’s C.O.S Program: Everything You Need to Know Amazon recently announced the
We will explore what Swedish VAT entails, Swedish VAT Number, how to register for Swedish VAT, the various rates you need to comply with, and important obligations and deadlines for reporting and payment.