Intrastat Thresholds 2025: Comprehensive and Updated Guide
Are you conducting commercial exchanges within the European Union? Then you’re likely familiar with Intrastat declarations, also known as EMEBI (Monthly Surveys on Intra-Community Trade in Goods). These declarations are essential for compiling trade statistics on external commerce. Understanding Intrastat thresholds is fundamental to staying compliant.
No need to stress! This 2025 guide provides a detailed summary of Intrastat thresholds by country, along with all the key information you need to manage your Intrastat declarations and EC Sales Lists smoothly.
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- Reading Time : 6 min
- Updating on : 06/03/2025
Intrastat Thresholds Summary for 2025
Good news! For 2025, there are no changes to the Intrastat thresholds across the European Union. The table below summarizes the thresholds for each EU member state for introductions (arrivals of goods) and dispatches (departures of goods), expressed in euros and, where applicable, in local currencies.
Use this table to quickly verify whether your business is required to submit Intrastat or EMEBI declarations, either for this year or the next.
Country | currency | Introduction | Expedition |
|---|---|---|---|
Germany | EUR | 3 000 000 € | 1 000 000 € |
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 |
2025 Calendar for INTRASTAT Declarations (EMEBI) in France: Key Deadlines
Did you receive a notice from French customs asking you to submit INTRASTAT declarations (EMEBI) in 2025? To help you meet deadlines and avoid penalties, here’s the complete calendar of submission deadlines for each month. Use this table to plan your EMEBI (INTRASTAT) filings and ensure compliance with regulations. Missing these deadlines can lead to sanctions.
| Reference Month | Submission Deadline |
|---|---|
| December 2024 | January 13, 2025 |
| January 2025 | February 12, 2025 |
| February 2025 | March 12, 2025 |
| March 2025 | April 14, 2025 |
| April 2025 | May 14, 2025 |
| May 2025 | June 13, 2025 |
| June 2025 | July 11, 2025 |
| July 2025 | August 12, 2025 |
| August 2025 | September 11, 2025 |
| September 2025 | October 11, 2025 |
| October 2025 | November 14, 2025 |
| November 2025 | December 11, 2025 |
| December 2025 | January 13, 2026 |
Understanding Intrastat Thresholds
Intrastat thresholds are a key component of the system for collecting data on goods trade within the European Union. They determine whether your business is required to submit INTRASTAT declarations. This section explains in detail what Intrastat and EMEBI are, who is affected by these declarations, and how thresholds work for arrivals and dispatches.
What Are Intrastat and EMEBI?
Intrastat is a system for collecting statistical data on goods trade between EU member states. It tracks the movement of goods and generates precise statistics on intra-EU trade. In France, Intrastat is implemented through EMEBI (Monthly Survey on Intra-Community Trade in Goods).
Previously known as DEB (Declaration of Trade in Goods), EMEBI replaced it on January 1, 2022, to simplify and modernize data collection. EMEBI integrates both statistical data (formerly Intrastat) and fiscal information.
In summary, EMEBI is the French version of Intrastat. Its primary goal is to provide reliable and comprehensive data on trade between France and other EU member states, aiding in the formulation of economic and trade policies.
Who Needs to Submit Intrastat Declarations?
Intrastat declarations (EMEBI) apply to businesses based in EU member states that trade goods (buy or sell) with other EU countries. However, in France, the system is specific and based on a statistical sample.
The French government requires EMEBI declarations only from a sample representing approximately 97% of businesses exceeding the Intrastat thresholds for arrivals or dispatches.
This means:
- Even if your business exceeds the statistical thresholds, you are only required to file an EMEBI declaration if you receive a notification from the French Customs Administration (DGDDI) requesting monthly filings.
This sampling system allows customs authorities to collect reliable trade data while reducing administrative burdens for businesses.
Key Point: Your obligation to declare arises only if you receive a notification letter. This letter will outline the declaration requirements and the reporting periods.
How Do Intrastat Thresholds Work?
Intrastat thresholds are expressed in statistical value, which refers to the value of goods traded, excluding VAT and other taxes. Each EU country sets its own thresholds for:
- Introduction: The arrival of goods from another EU member state.
- Expedition: The departure of goods to another EU member state.
To determine whether you need to file an EMEBI declaration, compare the statistical value of your arrivals and dispatches during a calendar year with the thresholds set by France (or the relevant country if outside France). If you exceed one of these thresholds, you are subject to reporting obligations.
Examples
Example 1: Introduction
Your company, based in France, imports products from Germany worth €300,000 and from Italy worth €250,000. The introduction threshold in France is €460,000. Since the total (€550,000) exceeds the threshold, you must submit an INTRASTAT declaration for introduction.Example 2: Expedition
Your company, based in France, exports goods to Spain and Belgium worth €800,000 in 2026. The expedition threshold in France is €460,000. Since the total exceeds the threshold, you must file an INTRASTAT declaration for dispatches.
Intrastat Obligations and Declarations
This section outlines the declaration obligations related to Intrastat (EMEBI), the required information, penalties for non-compliance, and the distinction between Intrastat/EMEBI and the EC Sales List (ERTVA in France).
Declaration Obligations Based on Thresholds
If your business in France has been selected in the statistical sample (following receipt of a notification from customs) and exceeds the introduction or dispatch thresholds, you are required to submit a monthly EMEBI declaration. This declaration must include:
- Nature of goods: A detailed description of the traded goods, typically using Combined Nomenclature (CN) codes.
- Statistical value: The value of the goods excluding VAT and other taxes.
- Country of origin/destination: The EU member state from which goods are imported (introduction) or exported (dispatch).
- Net mass: The weight of the goods excluding packaging.
- Quantity: The number of units, liters, meters, etc., depending on the type of goods.
- Nature of transaction: The type of commercial operation (sale, purchase, return, etc.).
- Mode of transport: The transportation method used to move the goods.
Penalties: Failure to comply with declaration of disobliterations such as non-submission, late submission, or incorrect informational information results in financial penalties. The amount depends on the severity of the infraction. It is essential to meet deadlines and provide accurate information to avoid penalties.
Difference Between Intrastat/EMEBI and EC Sales List/ERTVA
It is crucial to distinguish between Intrastat/EMEBI and the EC Sales List (known as État Récapitulatif TVA or ERTVA in France). While both are related to intra-EU trade, they serve different purposes:
- Intrastat/EMEBI: Focuses on the physical movement of goods. It is a statistical declaration that tracks the flow of goods between EU countries.
- EC Sales List/ERTVA: Relates to commercial transactions subject to VAT, including the sale of goods and the provision of services within the EU. It is a fiscal declaration that ensures VAT compliance.
In summary:
- EMEBI tracks goods.
- The EC Sales List tracks commercial transactions.
A business may need to submit both declarations if it engages in the trade of goods and provides intra-EU services or sales.
EC Sales List / ERTVA: Function and Obligations
The EC Sales List (ERTVA) is a fiscal declaration summarizing VAT-liable transactions conducted with VAT-registered customers in other EU countries.
Required Information:
- Customer’s VAT number: The VAT identification number of each client based in another EU country.
- Value of sales or services: The total amount of billed transactions for each client, excluding VAT.
- Reference period: Either quarterly or monthly, depending on thresholds and local regulations.
Filing Deadlines:
- Monthly declarations: Required in most EU countries, including France.
- Quarterly declarations: Permitted in some countries (e.g., the Netherlands).
Nomenclature and Customs Codes for Intrastat Declarations (NC Code)
The Combined Nomenclature (NC) is a classification system for goods used within the European Union. NC codes are essential for accurately identifying each type of merchandise and are mandatory for Intrastat (EMEBI) declarations.
Why Are NC Codes Important?
- Accuracy: Ensures the precise classification of goods for statistical and fiscal purposes.
- Compliance: Reduces the risk of errors or disputes with customs authorities.
- Standardization: Aligns with the EU-wide customs and trade reporting system.
To find the appropriate NC codes for your goods, consult the TARIC EU Database, which provides up-to-date information on classification, duties, and trade measures.
Intrastat Thresholds Over the Years: 2024 and 2023
Understanding historical Intrastat thresholds is crucial for businesses managing international trade activities. These thresholds determine whether declarations were required in previous years. Reviewing past data is especially important for businesses needing to:
- Audit Past Transactions: Identify whether certain Intrastat declarations were missed due to a lack of awareness about applicable thresholds.
- Regularize Declarations: Correct or submit declarations for previous years to ensure compliance and avoid penalties.
Intrastat Thresholds 2024
Country | currency | Introduction | Expedition |
|---|---|---|---|
Germany | EUR | 3 000 000 € | 1 000 000 € |
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 |
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 |
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