As of January 1, the Intrastat / EMEBI (old DEB in France) thresholds relating to commercial exchanges for which operators in the Member States of the European Union are liable, are updated.
In 2025, the threshold for 11 European countries has changed: Bulgaria, Cyprus, Estonia, Greece, Hungary, Ireland, Lithuania, Poland, Portugal, Slovenia & Sweden.
Here are all the Intrastat thresholds of the Member States of the European Union:
Member state | ARRIVALS | DISPATCHES | DEADLINE |
GERMANY | 3 000 000* € | 1 000 000* € | 10th working day |
AUSTRIA | 1 100 000 € | 1 100 000 € | 10th working day |
BELGIUM | 1 500 000 € | 1 000 000 € | 20th day of the month |
BULGARIA | 1 700 000* BGN | 2 200 000* BGN | 10th day of the month |
CYPRUS | 350 000 € | 75 000 € | 10th day of the month |
CROATIA | 450 000 € | 200 000 € | 15th day of the month |
DENMARK | 13 000 000 DKK (1 746 000 €) | 10 000 000 DKK (1 343 000 €) | 10th working day |
SPAIN | 400 000 € | 400 000 € | 12th day of the month |
ESTONIA | Removed* | 350 000 € | 14th day of the month |
FINLAND | 700 000 € | 700 000 € | 10th working day |
GREECE | 200 000* € | 90 000 € | 20th working day |
HUNGARY | 400 000 000* HUF | 160 000 000* HUF | 15th day of the month |
IRELAND | 750 000* € | 750 000* € | 23rd working day |
NORTH IRELAND | 500 000 GBP (595 000 €) | 250 000 GBP (282 050 €) | 21st business day |
ITALY | 200 000 € | 0 € | 25th day of the month |
LATVIA | 350 000 € | 120 000 € | 10th day of the month |
LITHUANIA | 570 000* € | 400 000* € | 10th working day |
LUXEMBOURG | 200 000 € | 150 000 € | 16th working day |
MALTA | 700 € | 700 € | 10th working day |
NETHERLANDS | 5 000 000 € | 1 000 000 € | 10th working day |
POLAND | 6 000 000* PLN | 2 800 000* PLN | 10th day of the month |
PORTUGAL | 650 000* € | 600 000* € | 15th day of the month |
CZECH REP. | 12 000 000 CZK (467 472€) | 12 000 000 CZK (467 472€) | 12th working day |
ROMANIA | 900 000 RON (195 746 €) | 900 000 RON (195 746€) | 15th day of the month |
SLOVAKIA | 200 000 € | 400 000 € | 15th day of the month |
SLOVENIA | 240 000* € | 270 000* € | 15th day of the month |
SWEDEN | 15 000 000* SEK | 12 000 000* SEK | 10th working day |
Note: information above is subject to change each year. This table is provided for information only.
EMEBI (ex-DEB) filing thresholds and schedule for 2025 in France
ARRIVALS | DISPATCHES | DEADLINE | |
FRANCE | 460 000 € | Simplified declaration from the first € Detailed declaration from €460,000 | 10th working day |
Please find below a calendar for 2024 concerning the deadline for submitting the Monthly Statistical Surveys of Intra-Community Goods Exchanges (EMEBI, ex DEB) in France.
EMEBIs must be received no later than the 10th business day following the reference month, i.e.:
January | February 12 2025 |
February | March 12 2025 |
March | April 11 2025 |
April | May 14 2025 |
May | June 13 2025 |
June | July 11 2025 |
July | August 12 2025 |
August | September 11 2025 |
September | October 11 2025 |
October | November 14 2025 |
November | December 11 2025 |
Eurotax helps you with the procedures related to your Intrastat / EMEBI (DEB) declarations in France and in the EU.
Do not hesitate to contact us for any request. You can also visit our DEB (EMEBI) / Intrastat page.