déclaration de tva
Intrastat 2023

Intrastat 2023 thresholds

Intrastat thresholds are value thresholds which determine whether a company must declare its intra-Community trade in goods to the tax authorities. In France, the Intrastat declaration is called EMEBI. Here are the new Intrastat 2023 thresholds.

Liste of content

List of Intrastat thressholds

Countries

Currency

Intorduction

Dispatch

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

Chyprus

EUR

180 000 €

55 000 €

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

230 000 €

130 000 €

Finland

EUR

800 000 €

800 000 €

France

EUR

460 000 €

1 € (Déclaration simplifiée)

Greece

EUR

150 000 €

90 000 €

Hungary

HUF

170 000 000 FT

100 000 000 FT

Irland

EUR

500 000 €

635 000 €

Italy

EUR

200 000 €

0 €

Latvia

EUR

230 000 €

120 000 €

Lituanie

EUR

500 000 €

300 000 €

Luxemburg

EUR

200 000 €

150 000 €

Malta

EUR

700 €

700 €

Netherlands

EUR

800 000 €

1 000 000 €

Poland

PLN

4 000 000 ZŁ

2 000 000 ZŁ

Portugal

EUR

350 000 €

250 000 €

Czech republic

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 (Northen Irland)

GBP

500 000 £

250 000 £

Slovakia

EUR

200 000 €

400 000 €

Slovenia

EUR

140 000 €

200 000 €

Sweden

SEK

9 000 000 KR

4 500 000 KR

Need an Intrastat expert for your declarations?

Eurofiscalis supports companies in all their procedures relating to intra-Community exchanges, what generates? Let’s take the time to discuss it!

What are the changes in Intrastat thresholds between 2022 and 2023?

4 European Union countries have changed their Intrastat thresholds between 2022 and 2023

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

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 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 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.

Reminder of Intrastat 2023 declarations: 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:

Do you need VAT experts to handle your intrastat declarations?

Eurofiscalis supports companies in all their procedures relating to intra-Community exchanges, what generates? Let’s take the time to discuss it!

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