VAT, Customs & Excises

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New regulation for Intrastat system in the EU

What’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 fiscal data (DEB).

(EU) 2019/2152 regulation: What’s changing?

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).

These two measures involve communication of:

  • Country of Dispatch
  • VAT number of the client (dispatches) or supplier (arrivals)

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.

Reminder: the Intrastat declaration is mandatory if a defined threshold is exceeded

This threshold matches to the amount, both for purchase and sale, of intra-community transactions.

Below is a summary table of the entry and dispatch thresholds in EU countries

MEMBER STATEDEVISEARRIVALSDISPATCHESDEPOSIT DEADLINE
GermanyEUR800 000 €500 000 €10th working day
AustriaEUR750 000 €750 000 €10th working day
BelgiumEUR1 500 000 €1 000 000 €20th working day
BulgariaBGN430 000 ЛВ270 000 ЛВ14th working day
CroatiaHRK2 200 000 KN1 200 000 KN10th working day
CyprusEUR180 000 €55 000 €10th working day
DenmarkDKK6 900 000 KR5 200 000 KR10th working day
SpainEUR400 000 €400 000 €12th working day
EstoniaEUR230 000 €130 000 €10th working day
FinlandEUR600 000 €600 000 €10th working day
FranceEUR460 000 €110th working day
GreeceEUR150 000 €90 000 €10th working day
HungaryHUF170 000 000 FT100 000 000 FT15th working day
IrelandEUR500 000 €635 000 €23rd working day
ItalyEUR200 000 €025th working day
LatviaEUR220 000 €120 000 €10th working day
LithuaniaEUR250 000 €150 000 €10th working day
LuxembourgEUR200 000 €150 000 €16th working day
MaltaEUR70070010th working day
NetherlandsEUR800 000 €1 000 000 €10th working day
PolandPLN4 000 000 ZŁ2 000 000 ZŁ10th working day
PortugalEUR350 000 €250 000 €15th working day
Czech RepublicCZK12 000 000 KČ12 000 000 KČ12th working day
RomaniaRON900 000 L900 000 L15th working day
UK (Great Britain)GBP1 500 000 £Brexit changes
UK (Northern Ireland)GBP1 500 000 £250 000 £21st working day
SlovakiaEUR200 000 €400 000 €15th working day
SloveniaEUR140 000 €220 000 €15th working day
SwedenSEK9 000 000 KR4 500 000 KR10th working day

Note: information above is subject to change each year. This table is provided for information only.

You should know that in France:

  • 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.
  • 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.

Information above is subject to change. The table is indicative.

Eurotax offers you its DEB / Intrastat service so that you can subcontract the declaration of your intra-community flows.

More info on our dedicated page or do not hesitate to contact us for any request.

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