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Selling in Europe with Incoterm DDP. Eurofiscalis handle your VAT registration & declarations | I want to learn more

VAT Expert in Europe

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VAT Expert in Europe

Selling in Europe with Incoterm DDP. Eurofiscalis handle your VAT registration & declarations | I want to learn more

Selling in Europe with Incoterm DDP.

Eurofiscalis handle your VAT registration & declarations

I want to learn more

Seuil intrastat 2024
Intrastat news 2024

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.

Sommaire

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 new Intrastat 2024 thresholds in Estonia

The new Intrastat 2024 thresholds in Lithuania

The new Intrastat 2024 thresholds in Poland

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.

The table of Intrastat thresholds 2024

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

Need an Intrastat star for your declarations?

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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.

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