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INTRASTAT / EMEBI (ex-DEB in France) 2024 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 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 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
BULGARIA1 650 000* BGN 1 900 000 BGN 10th day of the month
CYPRUS350 000* €75 000* €10th day of the month
CROATIA450 000* €200 000* €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
ESTONIA700 000* €350 000* €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
LATVIA350 000* €120 000 €10th day of the month
LITHUANIA550 000* €400 000* €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
PORTUGAL400 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
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
*2024 updates

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

ARRIVALSDISPATCHESDEADLINE
FRANCE460 000 €Simplified declaration from the first € Detailed declaration from €460,00010th 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.:

JanuaryFebruary 12 2024
FebruaryMarch 12 2024
MarchApril 12 2024
AprilMay 15 2024
MayJune 12 2024
JuneJuly 11 2024
JulyAugust 12 2024
AugustSeptember 12 2024
SeptemberOctober 11 2024
OctoberNovember 14 2024
NovemberDecember 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.

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