Intrastat 2026 Thresholds in the European Union
Intrastat 2026 thresholds in European Union countries differ for imports, exports, and reporting deadlines. This table helps you quickly see which country requires statistical declarations and what changes should be considered in logistics, e-commerce, and VAT settlements.
EU Intrastat thresholds 2026: current table
This table covers import and export thresholds, and Intrastat filing deadlines for EU countries and Northern Ireland. Use the search tool to quickly find a country, country code, deadline, or threshold.
| Country | Code | Import | Export | Deadline | Attention |
|---|---|---|---|---|---|
| Austria | AT | 1,100,000 EUR | 1,100,000 EUR | 10th day of the following month | Basic threshold. |
| Belgium | BE | 1,500,000 EUR | 1,000,000 EUR | 20th day of the following month | High thresholds for e-commerce and logistics. |
| Bulgaria | BG | 899,874 EUR (1,760,000 BGN) | 1,150,407 EUR (2,250,000 BGN) | 14th day of the following month | Change of thresholds and communication currency to EUR. |
| Croatia | HR | 450,000 EUR | 300,000 EUR | 15th day of the following month | Reporting when a threshold is exceeded. |
| Cyprus | CY | 380,000 EUR | 75,000 EUR | 10th day of the following month | Import threshold increase in 2026. |
| The czech republic | CZ | 15,000,000 CZK | 15,000,000 CZK | Day 15 online / Day 12 paper | From 2026, the new InstatEvo platform. |
| Denmark | DK | 41,000,000 DKK | 11,300,000 DKK | Date depends on the group | The deadline depends on the classification of the entity. |
| Estonia | EE | No threshold | 325,000 EUR | 14th day of the following month | Reduction of the export threshold and formalization of zero reporting. |
| Finland | FI | No threshold | 800,000 EUR | 12th day of the following month | Elimination of the import threshold. |
| France | FR | At the request of the office | At the request of the office | 10th day of the following month | Possible call for reporting despite the lack of a fixed threshold. |
| Greece | GR | 200,000 EUR | 90,000 EUR | 26th day of the following month | Low export threshold. |
| Spain | ES | 400,000 EUR | 400,000 EUR | 12th day of the following month | Same threshold for both directions. |
| Netherlands | NL | At the request of the office | At the request of the office | 12th day of the following month | Reporting based on an office request. |
| Ireland | IE | 750,000 EUR | 750,000 EUR | 23rd day of the following month | From 2026 RPF instead of ROS Offline. |
| Northern Ireland | XI | £500,000 | £250,000 | 21st day of the following month | Applies to trade in goods with the EU. |
| Lithuania | LT | 600,000 EUR | 400,000 EUR | 10th day of the following month | Increase in import threshold by €30,000. |
| Luxembourg | LU | 250,000 EUR | 200,000 EUR | 16th day of the following month | Electronic IDEP.WEB highly recommended. |
| Latvia | LV | 350,000 EUR | 200,000 EUR | 10th day of the following month | Basic threshold. |
| Malta | MT | 700 EUR | 700 EUR | 10th day of the following month | The lowest threshold in the list. |
| Germany | DE | 3,000,000 EUR | 1,000,000 EUR | 10th day of the following month | High import threshold. |
| Poland | PL | 6,000,000 PLN | 2,800,000 PLN | 10th day of the following month | The detailed export threshold has been reduced to PLN 148 million. |
| Portugal | PT | 650,000 EUR | 600,000 EUR | 15th day of the following month | Basic threshold. |
| Romania | RO | 1,000,000 RON | 1,000,000 RON | 15th day of the following month | Same threshold for both directions. |
| Slovakia | SK | 1,000,000 EUR | 1,000,000 EUR | 15th day of the following month | Same threshold for both directions. |
| Slovenia | AI | 240,000 EUR | 270,000 EUR | 15th day of the following month | Low basic thresholds. |
| Sweden | SE | 15,000,000 SEK | 12,000,000 SEK | 12th day of the following month | Basic threshold. |
| Hungary | HU | 400,000,000 HUF | 160,000,000 HUF | 15th day of the following month | Simplified procedure for selected companies in import. |
| Italy | IT | > 350,000 EUR per quarter | 0 EUR | 25th day of the following month | Specific rules for establishing obligation. |
Note: Intrastat thresholds are set locally and may be updated throughout the year. If exceedances occur in multiple countries, it's worth monitoring imports, exports, deadlines, and platform technical requirements separately.
When does the obligation to submit Intrastat arise?
Intrastat covers trade in goods between EU countries. The obligation arises when imports or exports exceed statistical thresholds, but the method of calculation may vary between countries.
Exceeded in the current year
The value of imports or exports in the current year exceeds the threshold applicable in the given country.
Exceeded in the previous year
Some countries also look at the threshold exceeded in the previous year, so the control should cover two periods.
Office summons
In countries such as France or the Netherlands, reporting may result from a request from an office, even without the classic threshold.
Intrastat and VAT abroad
In practice, Intrastat compliance often goes hand in hand with local VAT registration, especially in goods warehousing, mail order sales, and 3PL logistics. Therefore, it's worth combining threshold checks with foreign VAT registration, VAT returns , and VAT OSS.
Which countries have changed Intrastat thresholds in 2026?
Most of the changes are aimed at simplifying reporting and raising thresholds. The exception is Estonia, where the export threshold has been lowered.
Estonia
The export threshold has fallen to €325,000. This is an exception to the EU trend of raising limits.
Finland
The import threshold has been abolished. The export threshold is €800,000.
Poland
The basic thresholds remain unchanged: PLN 6 million for imports and PLN 2.8 million for exports. The detailed threshold for exports has fallen to PLN 148 million.
Lithuania
The import threshold has increased to EUR 600,000, an increase of EUR 30,000 compared to the previous level.
Cyprus
The import threshold has increased to €380,000. The export threshold remains at €75,000.
Bulgaria
Import and export thresholds have been increased and values are now communicated in EUR following Bulgaria's accession to the eurozone.
Procedural changes in Intrastat 2026/2025
In some countries, the threshold alone isn't enough. Starting in 2025 and 2026, platforms, data coverage, and reporting methods will also change.
Czech Republic: InstatEvo from 2026.
All Intrastat declarations in the Czech Republic are submitted via InstatEvo. The system allows for manual data entry, CSV import, and ongoing declaration validation.
Ireland: RPF instead of ROS Offline
From 2026, the ROS Offline application has been replaced by the integrated Return Preparation Facility in ROS.
Hungary: import simplification
Companies with imports up to HUF 3.5 billion and a valid reporting history may be exempted from sending selected import reports.
Estonia: Zero Reports
In 2026, the zero reporting procedure was clarified and a simpler self-service system was implemented for months without transactions.
Luxembourg: IDEP.WEB
The IDEP.WEB electronic form is highly recommended, especially for detailed and extended detailed reports.
Bulgaria: more data
For 2026, 13 types of data have been defined, including the region of origin or consumption and the VAT number of the partner on export.
Why are EU Intrastat thresholds changing?
In recent years, EU countries have increasingly been raising thresholds or limiting reporting obligations for imports. This doesn't mean abandoning statistics, but rather changing the way data is collected.
The European micro-data exchange system SIMSTAT/MDE, implemented under Regulation (EU) 2019/2152. It allows countries to use export data from other countries to supplement information on imports.
Data is transferred in the country where the goods are shipped.
The micro-data exchange system makes it available to other EU countries.
The recipient country may limit the scope of import reporting.
CEO Taxenlight
Not sure if you need to submit Intrastat abroad?
We'll review thresholds, goods flow directions, deadlines, and related VAT obligations. This is especially important for marketplaces, 3PL warehouses, and sales to multiple EU countries.
EU Intrastat 2026 Thresholds – What to Remember?
The thresholds are national
Each country sets its own limits for imports and exports, and some countries act on the authority's request.
The deadlines vary
Most often, the report is submitted by the 10th, 12th, 15th or 20th day of the following month, but there are exceptions.
Changes are not just about thresholds
In 2026, platforms, data coverage and zero reporting procedures are also important.
VAT and Intrastat are merging
In cross-border warehousing and sales, Intrastat reporting often goes hand in hand with local VAT registration.
Zero reports matter too
Having no transactions in a month doesn't always exempt you from reporting. Some countries require zero declarations.
Data needs to be updated
For many countries, it is worth monitoring thresholds in the accounting and logistics system throughout the year.
Intrastat 2026 Thresholds FAQ – Frequently Asked Questions
What is Intrastat?
Intrastat is a system for collecting statistical data on trade in goods between European Union countries. When a company exceeds a certain threshold for imports or exports, it submits statistical declarations.
What are the Intrastat thresholds for 2026 in the European Union?
Thresholds vary for each country and are set separately for imports and exports. Current values can be found in the Intrastat 2026 threshold table in this article.
Which countries have changed their Intrastat thresholds for 2026?
The changes apply to Estonia, Finland, Poland, Lithuania, Cyprus, and Bulgaria, among others. In some countries, thresholds have changed, and in others, reporting procedures have changed.
What is the detailed threshold in Intrastat?
The detailed threshold applies to larger enterprises which, after exceeding the higher limit, must provide a more extensive scope of data in Intrastat declarations.
What are the deadlines for submitting Intrastat in 2026?
Due dates vary by country. Most often, they are the 10th, 12th, 15th, or 20th of the following month, but there are exceptions.
When does the obligation to submit Intrastat arise?
Most often, this happens after exceeding a threshold in the current or previous year. However, some countries apply their own rules or require reporting upon request from a government agency.
Is it necessary to submit Intrastat for distance selling?
Yes, if the company exceeds the Intrastat threshold in a given country. For distance selling, this obligation may involve local VAT registration and VAT returns.
What is SIMSTAT/MDE?
SIMSTAT/MDE is a European system for exchanging micro-statistical data. It allows EU countries to use information on exports from other countries to supplement their import data.
Does the lack of a transaction exempt me from submitting Intrastat?
Not always. In some countries, once the obligation arises, you must submit zero declarations for months without imports or exports.
Where to check official information on Intrastat thresholds?
The safest approach is to use Eurostat and local statistical offices. For multiple countries, it's helpful to have a single operational table updated in the accounting system.
