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 2024, the threshold for 7 European countries has changed: Bulgaria, Cyprus, Croatia, Estonia, Portugal, Latvia & Lithuania.
Here are all the Intrastat thresholds of the Member States of the European Union:
| Member state | ARRIVALS | DISPATCHES | DEADLINE |
| GERMANY | 800 000 € | 500 000 € | 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 | 1 650 000* BGN | 1 900 000 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 | 700 000* € | 350 000* € | 14th day of the month |
| FINLAND | 700 000 € | 700 000 € | 10th working day |
| GREECE | 150 000 € | 90 000 € | 20th working day |
| HUNGARY | 170 000 000 HUF (550 000 €) | 100 000 000 HUF (325 000 €) | 15th day of the month |
| IRELAND | 500 000 € | 635 000 € | 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 | 550 000* € | 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 | 4 000 000 PLN (930 752 €) | 2 000 000 PLN (465 376 €) | 10th day of the month |
| PORTUGAL | 400 000* € | 400 000* € | 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 | 140 000 € | 200 000 € | 15th day of the month |
| SWEDEN | 9 000 000 SEK (864 000 €) | 4 500 000 SEK (432 000 €) | 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 2024 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 2024 |
| February | March 12 2024 |
| March | April 12 2024 |
| April | May 15 2024 |
| May | June 12 2024 |
| June | July 11 2024 |
| July | August 12 2024 |
| August | September 12 2024 |
| September | October 11 2024 |
| October | November 14 2024 |
| November | December 12 2024 |
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.
