Intrastat and EC Sales List in France to follow standard EU practise
From January 2022, France is to split its Déclaration d’Echanges de Biens (‘DEB’) monthly additional filing into two, following the usual model for EU member states:
- Intrastat – for declaring the taxpayer’s movement of goods across EU member state borders (intracommunity supplies)
- ESL – EC Sales List – which lists recapitulative the cross-border sales of goods and services within the EU to other EU VAT registered taxpayers
The same Intrastat reporting thresholds will apply as with DEB. There are no ESL threshold. Both filings will remain on a monthly basis.
EU Intrastat 2022 changes are being introduced across EU member states at the same time. Learn more about French VAT in our country guide.
Preparing French VAT returns and supplementary filings is complex, time consuming and fraught with tax liability risks. VAT Calc’s single platform VAT Filer can accurately complete French or any country filings with verified transactional data from our VAT Calculator or VAT Auditor integrated tools.
2025 EU VAT registration & Intrastat reporting threshold
| Country | VAT Registration thresholds | Intrastat thresholds | |||||
| Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
| Austria | €42,000 | Nil | €1,100,000 | €1,100,000 | €12m | €12m | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
| Bulgaria | BGN 100,000 | Nil | BGN 1.7m | BGN 2.2m | €17m | €36.1m | |
| Croatia | €50,000 | Nil | €450,000 | €300,000 | €450,000 | €300,000 | |
| Cyprus | €15,600 | Nil | €320,000 | €75,000 | €2.7m | €5.8m | |
| Czechia | CZK 2m | Nil | CZK 15m | CZK 15m | CZK 30m | CZK 30m | |
| Denmark | DKK 50,000 | Nil | DKK 22m | DKK 11m | DKK 22m | DKK 11m | |
| Estonia | €40,000 | Nil | €700,000 | €350,000 | €700,000 | €350,000 | |
| Finland | €20,000 | Nil | €800,000 | €800,000 | €800,000 | €800,000 | |
| France | Goods €85,000 Services €37,500 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Germany | €22,000 | Nil | €800,000 | €500,000 | €49m | €51m | |
| Greece | Nil | Nil | €150,000 | €90,000 | €150,000 | €90,000 | |
| Hungary | HUF 12m | Nil | HUF 270m | HUF 150m | HUF 5.5bn | HUF 15bn | |
| Ireland | Goods €85,000 Services €42,500 | Nil | €500,000 | €635,000 | €5m | €34m | |
| Italy | €85,000 | Nil | See country guide | See country guide | See country guide | See country guide | |
| Latvia | €50,000 | Nil | €350,000 | €200,000 | €5m | €7m | |
| Lithuania | €55,000 | Nil | €570,000 | €400,000 | €7m | €10m | |
| Luxembourg | €50,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
| Netherlands | €20,000 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Poland | PLN 200,000 | Nil | PLN 6.2m | PLN 2.8m | PLN 103m | PLN 150m | |
| Portugal | Nil | Nil | €600,000 | €600,000 | €6.5m | €6.5m | |
| Romania | RON 300,000 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
| Slovakia | €62,500 | Nil | €1m | €1m | €1m | €1m | |
| Slovenia | €60,000 | Nil | €220,000 | €270,000 | €4m | €9m | |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
| Sweden | SEK 120,000 | Nil | SEK 15m | SEK 4.5m | SEK 15m | SEK 4.5m | |
| Non-EU | |||||||
| Bosnia | BAM 100,000 | Nil | n/a | n/a | n/a | n/a | |
| Iceland | ISK 2m | Nil | n/a | n/a | n/a | n/a | |
| Montenegro | €35,000 | Nil | n/a | n/a | n/a | n/a | |
| Norway | NOK 50,000 | Nil | n/a | n/a | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | n/a | n/a | |
| UK (Intrastat Northern Ire only) | £90,000 (Apr 2024) | Nil | £500,000 | £250,000 | £24m | £24m | |
