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INTRASTAT / EMEBI (ex-DEB in France) 2022 thresholds in Europe

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 2022, the threshold for ten European countries has changed: Austria, Bulgaria, Cyprus, Croatia, Denmark, Estonia, Finland, Northern Ireland, Lithuania and the Netherlands.

Here are all the Intrastat thresholds of the Member States of the European Union:

Member stateARRIVALSDISPATCHESDEADLINE
GERMANY800 000 €500 000 €10th working day
AUSTRIA1 100 000 €1 100 000 €10th working day
BELGIUM1 500 000 €1 000 000 €20th day of the month
BULGARIA520 000 BGN (270 400€)780 000 BGN (397 800 €)10th day of the month
CYPRUS230 000 €75 000 €10th day of the month
CROATIA2 600 000 HRK (338 000 €)1 500 000 HRK (195 000 €)15th day of the month
DENMARK13 000 000 DKK (1 746 000 €)10 000 000 DKK (1 343 000 €)10th working day
SPAIN400 000 €400 000 €12th day of the month
ESTONIA400 000 €200 000 €14th day of the month
FINLAND700 000 €700 000 €10th working day
GREECE150 000 €90 000 €20th working day
HUNGARY170 000 000 HUF  (550 000 €)100 000 000 HUF (325 000 €)15th day of the month
IRELAND500 000 €635 000 €23rd working day
NORTH IRELAND500 000 GBP (595 000 €)250 000 GBP (282 050 €)21st business day
ITALY200 000 €0 €25th day of the month
LATVIA230 000 €120 000 €10th day of the month
LITHUANIA280 000 €200 000 €10th working day
LUXEMBOURG200 000 €150 000 €16th working day
MALTA700 €700 €10th working day
NETHERLANDS5 000 000 €1 000 000 €10th working day
POLAND4 000 000 PLN (930 752 €)2 000 000 PLN (465 376 €)10th day of the month
PORTUGAL350 000 €250 000 €15th day of the month
CZECH REP.12 000 000 CZK (467 472€)12 000 000 CZK (467 472€)12th working day
ROMANIA900 000 RON (195 746 €)900 000 RON (195 746€)15th day of the month
SLOVAKIA200 000 €400 000 €15th day of the month
SLOVENIA140 000 €200 000 €15th day of the month
SWEDEN9 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 2022 in France

ARRIVALSDISPATCHESDEADLINE
FRANCE460 000 €Simplified declaration from the first € Detailed declaration from €460,00010th working day

Please find below a calendar for 2022 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.:

JanuaryFebruary 11 2022
FebruaryMarch 11 2022
MarchApril 12 2022
AprilMay 12 2022
MayJune 13 2022
JuneJuly 12 2022
JulyAugust 11 2022
AugustSeptember 12 2022
SeptemberOctober 12 2022
OctoberNovember 14 2022
NovemberDecember 12 2022

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.

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