INTRASTAT thresholds in the European Union in 2024

INTRASTAT thresholds in 2024

* Change in 2024
** N/A: does not apply. No INTRASTAT obligation

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INTRASTAT declarations, EC sales list, what are they?

The INTRASTAT declaration

This is a statistical reporting obligation in the European Union which aims to collect statistical data on the physical movements of goods (taxable and non-taxable) between member states of the European Union. 

This declaration allows national authorities to establish statistics on intra-Community trade.  

Companies may be liable for INTRASTAT upon introduction or dispatch depending on the nature of the operations carried out, when they receive goods from another Member State (INTRASTAT introduction), or when they dispatch goods to another Member State (INTRASTAT dispatch).  

The obligation threshold, the information collected, the terms and timing of filing vary depending on the country. 

L’EC Sales List

In France, the VAT ER is the equivalent of the recapitulative statement in the European Union. Companies are liable for VAT ERT when they deliver goods from France to another Member State.

What are the differences between EMEBI, ERTVA, DEB, DES, EC sales list declarations?

Monthly survey on intra-community trade in goods (EMEBI)

The monthly survey on intra-community trade in goods is, in France, the equivalent of the INTRASTAT declaration in the European Union.  

Companies are liable for the EMEBI introduction and/or dispatch when they receive a letter from the customs administration informing them of their liability for such a declaration. This letter is sent between September and December of the year n-1 of the EMEBI filing.

VAT summary statement (ERTVA)

In France, the VAT ER is the equivalent of the recapitulative statement in the European Union. Companies are liable for VAT ERT when they deliver goods from France to another Member State. 

In practice, these are:

• deliveries exempt in France and taxable in the Member State of arrival 
• transfers of goods the allocation of which is taxable in the Member State of arrival
• flows relating to stocks under deposit contracts benefiting from the simplification measure.

Triangular intra-Community sales are also to be included in the ERTVA.

The DEB (Declaration of Exchange of Goods)

Until December 31, 2021, companies were required to file declarations of trade in goods in France for their intra-community transactions. This declaration included both a tax component (from the first euro ) and a statistical component (upon introduction and/or shipment when the company crossed a threshold of 460,000 euros).

The statistical part (INTRASTAT) is now replaced by EMEBI, and the tax part by the VAT summary statement.

The DES (European Services Declaration)

The European Declaration of Services (DES) is the name given in France to the summary statement of services. Businesses are liable for European declarations of services when they provide taxable services in the Member State of the recipient, for which the recipient is liable for VAT pursuant to Article 196 of Directive 2006/112/EC. Businesses are liable for a summary statement of services from the first euro.

Discover our services

VAT solutions offers various services to assist you with your VAT issues in France and internationally:

• Diagnosis of your VAT organization, your flows and the methods of retaining proof of exempt transactions, measurement of the impact of the new VAT rules;
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• Coaching/formations;
• Support for VAT obligations in France and abroad: assistance, preparation and filing of VAT identification applications and VAT returns.