{"id":15185,"date":"2021-05-19T15:04:56","date_gmt":"2021-05-19T15:04:56","guid":{"rendered":"http:\/\/eurotax.fr\/new-regulation-for-intrastat-system-in-the-eu\/"},"modified":"2021-05-19T15:05:05","modified_gmt":"2021-05-19T15:05:05","slug":"new-regulation-for-intrastat-system-in-the-eu","status":"publish","type":"post","link":"https:\/\/www.eurotax.fr\/en\/new-regulation-for-intrastat-system-in-the-eu\/","title":{"rendered":"New regulation for Intrastat system in the EU"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">What&#8217;s the Intrastat?<\/h2>\n\n<p class=\"wp-block-paragraph\">Intrastat is a system for collecting statistics on intra-community trade. Created in 1993, when the common market was set up, it collects data from companies corresponding to introductions and shipments made within the European community.<\/p>\n\n<p class=\"wp-block-paragraph\">In France, unlike the majority of EU member states, businesses are required to provide both statistical and fiscal data (DEB).<\/p>\n\n<h2 class=\"wp-block-heading\">(EU) 2019\/2152 regulation: What&#8217;s changing? <\/h2>\n\n<p class=\"wp-block-paragraph\">Published in 2019 by European Parliament, this regulation will take effect on January 1, 2022. It proposes two measures to simplify and harmonize Intrastat declarations. The aim of this change is to create a new common framework for European business statistics (Framework Regulation Integrating Business Statistics or FRIBS).<\/p>\n\n<h2 class=\"wp-block-heading\">These two measures involve communication of:<\/h2>\n\n<ul class=\"wp-block-list\"><li>Country of Dispatch<\/li><li>VAT number of the client (dispatches) or supplier (arrivals)<\/li><\/ul>\n<p class=\"wp-block-paragraph\">Many countries such as France, Germany and Hungary have already made the necessary technical adjustments. The other countries will have until January 1, 2022 to apply these new measures.<\/p>\n\n<p class=\"wp-block-paragraph\">Reminder: the Intrastat declaration is mandatory if a defined threshold is exceeded<\/p>\n\n<p class=\"wp-block-paragraph\">This threshold matches to the amount, both for purchase and sale, of intra-community transactions.<\/p>\n\n<p class=\"wp-block-paragraph\">Below is a summary table of the entry and dispatch thresholds in EU countries<\/p>\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>MEMBER STATE<\/strong><\/td><td><strong>DEVISE<\/strong><\/td><td><strong>ARRIVALS<\/strong><\/td><td><strong>DISPATCHES<\/strong><\/td><td><strong>DEPOSIT DEADLINE<\/strong><\/td><\/tr><tr><td>Germany<\/td><td>EUR<\/td><td>800\u202f000\u00a0\u20ac<\/td><td>500\u202f000\u00a0\u20ac<\/td><td>10th working day<\/td><\/tr><tr><td>Austria<\/td><td>EUR<\/td><td>750\u202f000\u00a0\u20ac<\/td><td>750\u202f000\u00a0\u20ac<\/td><td>10th working day<\/td><\/tr><tr><td>Belgium<\/td><td>EUR<\/td><td>1\u202f500\u202f000\u00a0\u20ac<\/td><td>1\u202f000\u202f000\u00a0\u20ac<\/td><td>20th working day<\/td><\/tr><tr><td>Bulgaria<\/td><td>BGN<\/td><td>430 000 \u041b\u0412<\/td><td>270 000 \u041b\u0412<\/td><td>14th working day<\/td><\/tr><tr><td>Croatia<\/td><td>HRK<\/td><td>2 200 000 KN<\/td><td>1 200 000 KN<\/td><td>10th working day<\/td><\/tr><tr><td>Cyprus<\/td><td>EUR<\/td><td>180\u202f000\u00a0\u20ac<\/td><td>55\u202f000\u00a0\u20ac<\/td><td>10th working day<\/td><\/tr><tr><td>Denmark<\/td><td>DKK<\/td><td>6 900 000 KR<\/td><td>5 200 000 KR<\/td><td>10th working day<\/td><\/tr><tr><td>Spain<\/td><td>EUR<\/td><td>400\u202f000\u00a0\u20ac<\/td><td>400\u202f000\u00a0\u20ac<\/td><td>12th working day<\/td><\/tr><tr><td>Estonia<\/td><td>EUR<\/td><td>230\u202f000\u00a0\u20ac<\/td><td>130\u202f000\u00a0\u20ac<\/td><td>10th working day<\/td><\/tr><tr><td>Finland<\/td><td>EUR<\/td><td>600\u202f000\u00a0\u20ac<\/td><td>600\u202f000\u00a0\u20ac<\/td><td>10th working day<\/td><\/tr><tr><td>France<\/td><td>EUR<\/td><td>460\u202f000\u00a0\u20ac<\/td><td>1<\/td><td>10th working day<\/td><\/tr><tr><td>Greece<\/td><td>EUR<\/td><td>150\u202f000\u00a0\u20ac<\/td><td>90\u202f000\u00a0\u20ac<\/td><td>10th working day<\/td><\/tr><tr><td>Hungary<\/td><td>HUF<\/td><td>170 000 000 FT<\/td><td>100 000 000 FT<\/td><td>15th working day<\/td><\/tr><tr><td>Ireland<\/td><td>EUR<\/td><td>500\u202f000\u00a0\u20ac<\/td><td>635\u202f000\u00a0\u20ac<\/td><td>23rd working day<\/td><\/tr><tr><td>Italy<\/td><td>EUR<\/td><td>200\u202f000\u00a0\u20ac<\/td><td>0<\/td><td>25th working day<\/td><\/tr><tr><td>Latvia<\/td><td>EUR<\/td><td>220\u202f000\u00a0\u20ac<\/td><td>120\u202f000\u00a0\u20ac<\/td><td>10th working day<\/td><\/tr><tr><td>Lithuania<\/td><td>EUR<\/td><td>250\u202f000\u00a0\u20ac<\/td><td>150\u202f000\u00a0\u20ac<\/td><td>10th working day<\/td><\/tr><tr><td>Luxembourg<\/td><td>EUR<\/td><td>200\u202f000\u00a0\u20ac<\/td><td>150\u202f000\u00a0\u20ac<\/td><td>16th working day<\/td><\/tr><tr><td>Malta<\/td><td>EUR<\/td><td>700<\/td><td>700<\/td><td>10th working day<\/td><\/tr><tr><td>Netherlands<\/td><td>EUR<\/td><td>800\u202f000\u00a0\u20ac<\/td><td>1\u202f000\u202f000\u00a0\u20ac<\/td><td>10th working day<\/td><\/tr><tr><td>Poland<\/td><td>PLN<\/td><td>4 000 000 Z\u0141<\/td><td>2 000 000 Z\u0141<\/td><td>10th working day<\/td><\/tr><tr><td>Portugal<\/td><td>EUR<\/td><td>350\u202f000\u00a0\u20ac<\/td><td>250\u202f000\u00a0\u20ac<\/td><td>15th working day<\/td><\/tr><tr><td>Czech Republic<\/td><td>CZK<\/td><td>12 000 000 K\u010c<\/td><td>12 000 000 K\u010c<\/td><td>12th working day<\/td><\/tr><tr><td>Romania<\/td><td>RON<\/td><td>900 000 L<\/td><td>900 000 L<\/td><td>15th working day<\/td><\/tr><tr><td>UK (Great Britain)<\/td><td>GBP<\/td><td>1 500 000 \u00a3<\/td><td>Brexit changes<\/td><td>&#8211;<\/td><\/tr><tr><td>UK (Northern Ireland)<\/td><td>GBP<\/td><td>1 500 000 \u00a3<\/td><td>250 000 \u00a3<\/td><td>21st working day<\/td><\/tr><tr><td>Slovakia<\/td><td>EUR<\/td><td>200\u202f000\u00a0\u20ac<\/td><td>400\u202f000\u00a0\u20ac<\/td><td>15th working day<\/td><\/tr><tr><td>Slovenia<\/td><td>EUR<\/td><td>140\u202f000\u00a0\u20ac<\/td><td>220\u202f000\u00a0\u20ac<\/td><td>15th working day<\/td><\/tr><tr><td>Sweden<\/td><td>SEK<\/td><td>9 000 000 KR<\/td><td>4 500 000 KR<\/td><td>10th working day<\/td><\/tr><\/tbody><\/table><\/figure>\n<p class=\"wp-block-paragraph\">Note: information above is subject to change each year. This table is provided for information only.<\/p>\n\n<h2 class=\"wp-block-heading\">You should know that in France:<\/h2>\n\n<ul class=\"wp-block-list\"><li>At introduction if amount is less than 460,000 euros, there is no need to make a declaration, if amount is equal to or less than 460,000 euros, declaration must be detailed.<\/li><li>On Dispatch DEB is due from the 1st Euro, below 460,000 euros the Intrastat \/ DEB declaration is simplified (tax data only). Above 460,000 euros, the Intrastat \/ DEB declaration is detailed.<\/li><\/ul>\n<p class=\"wp-block-paragraph\"><strong>Information above is subject to change. The table is indicative.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Eurotax offers you its <strong><a href=\"https:\/\/www.eurotax.fr\/vat-other-taxes\/intrastat\/\">DEB \/ Intrastat<\/a><\/strong> service so that you can subcontract the declaration of your intra-community flows.<\/p>\n\n<p class=\"wp-block-paragraph\">More info <a href=\"https:\/\/www.eurotax.fr\/vat-other-taxes\/intrastat\/\"><strong>on our dedicated page<\/strong><\/a> or do not hesitate to<a href=\"https:\/\/www.eurotax.fr\/contact-us\/\"><strong> contact us<\/strong> <\/a>for any request.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What&#8217;s the Intrastat? Intrastat is a system for collecting statistics on intra-community trade. Created in 1993, when the common market was set up, it collects data from companies corresponding to introductions and shipments made within the European community. In France, unlike the majority of EU member states, businesses are required to provide both statistical and [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":15177,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[226,237],"tags":[],"class_list":["post-15185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>New regulation for Intrastat system in the EU - Eurotax<\/title>\n<meta name=\"description\" content=\"Published by the European Parliament, it will take effect on January 1, 2022. 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