INTRASTAT 2026 thresholds in the EU – table of limits and deadlines
INTRASTAT 2026 thresholds in EU countries are set separately for intra-EU imports (arrivals) and intra-EU exports (dispatches). The table shows the limits, deadlines, and countries where reporting is based on an administrative notification rather than a single numerical threshold.
EU Intrastat thresholds 2026: current table
The table includes thresholds for intra-EU imports (arrivals), intra-EU exports (dispatches), and deadlines for submitting INTRASTAT declarations in EU countries. Northern Ireland is listed separately because it is not an EU country. Use the search tool to quickly find a country, country code, deadline, or threshold.
| Country | Code | Intra-EU arrivals | Intra-EU export dispatches | Deadline | Attention | Source |
|---|---|---|---|---|---|---|
| Austria | AT | 5,000,000 EUR | 1,200,000 EUR | 10th business day after the month | Obligation from the month the threshold is reached or exceeded. | Statistik Austria |
| Belgium | BE | 1,500,000 EUR | 1,000,000 EUR | 20th calendar day after the month | Thresholds are assessed separately for each direction. | Eurostat / office |
| Bulgaria | BG | 899,874 EUR (1,760,000 BGN) | 1,150,407 EUR (2,250,000 BGN) | 14th calendar day after the month | Change of thresholds and communication currency to EUR. | Eurostat / office |
| Croatia | HR | 450,000 EUR | 300,000 EUR | 15th calendar day after the month | Reporting when a threshold is exceeded. | Eurostat / office |
| Cyprus | CY | 380,000 EUR | 75,000 EUR | 10th calendar day after the month | Arrivals threshold increase in 2026. | Eurostat / office |
| The czech republic | CZ | 15,000,000 CZK | 15,000,000 CZK | Electronic: 12th business day; paper: 10th business day | The paper form has limited use and a maximum of 15 items per course. | ČSÚ |
| Denmark | DK | 42,000,000 DKK | 11,800,000 DKK | Date depends on group 1 or 2 | Exporters of DKK 11.8–16.5 million can meet the conditions for simplified reporting. | Statistics Denmark |
| Estonia | EE | No threshold | 325,000 EUR | 14th calendar day after the month | Reduction of dispatches threshold and zero reports after becoming obligated. | Eurostat / office |
| Finland | FI | No threshold | 800,000 EUR | 12th calendar day after the month | No classic arrivals threshold. | Eurostat / office |
| France | FR | After notification | After notification | 10th business day after the month | Upon request: EMEBI is submitted by the company covered by the investigation and informed by the administration. | Douane française |
| Greece | GR | 250,000 EUR | 90,000 EUR | 26th calendar day after the month | Obligation from the month of exceedance; directions counted separately. | ELSTAT |
| Spain | ES | 400,000 EUR | 400,000 EUR | 12th calendar day after the month | Same threshold for both directions. | Eurostat / office |
| Netherlands | NL | After notification | After notification | 12th calendar day after the month | On request: reporting based on the examination by the office. | Eurostat / office |
| Ireland | IE | 750,000 EUR | 750,000 EUR | 23rd calendar day after the month | From 2026 RPF instead of ROS Offline. | Eurostat / office |
| Lithuania | LT | 600,000 EUR | 400,000 EUR | 10th business day after the month | Increase in arrivals threshold by EUR 30,000. | Eurostat / office |
| Luxembourg | LU | 250,000 EUR | 200,000 EUR | 16th business day after the month | Electronic reporting via IDEP.WEB. | Eurostat / office |
| Latvia | LV | 350,000 EUR | 200,000 EUR | 10th calendar day after the month | Basic threshold. | Eurostat / office |
| Malta | MT | 700 EUR | 700 EUR | 10th calendar day after the month | Low threshold for both directions. | Eurostat / office |
| Germany | DE | 3,000,000 EUR | 1,000,000 EUR | 10th business day after the reference month | The thresholds remain unchanged; the deadline is counted in business days. | Destatis |
| Poland | PL | 6,000,000 PLN | 2,800,000 PLN | 10th calendar day after the month | Detailed dispatches threshold: PLN 148 million. | Eurostat / office |
| Portugal | PT | 650,000 EUR | 600,000 EUR | 15th calendar day after the month | Basic threshold. | Eurostat / office |
| Romania | RO | 1,000,000 RON | 1,000,000 RON | 15th calendar day after the month | Same threshold for both directions. | Eurostat / office |
| Slovakia | SK | 1,000,000 EUR | 1,000,000 EUR | 15th calendar day after the month | Same threshold for both directions. | Eurostat / office |
| Slovenia | AI | 300,000 EUR | 280,000 EUR | From the 1st to the 15th of the month after the period | Obligation from the month of exceeding the appropriate threshold. | SURS |
| Sweden | SE | 15,000,000 SEK | 12,000,000 SEK | 12th business day after the month | Basic threshold. | Eurostat / office |
| Hungary | HU | 400,000,000 HUF | 160,000,000 HUF | 15th calendar day after the month | Simplified procedure for selected companies in arrivals. | Eurostat / office |
| Italy | IT | There is no single comparable threshold – the obligation and frequency depend on the form and the value of the transaction. | Depends on form and frequency | The €50,000 and €350,000 thresholds apply to different forms and situations, not to a single annual limit. | ADM | |
| Northern Ireland (not an EU country) | XI | £500,000 | £250,000 | 21st calendar day after the month | Goods flows covered by the Protocol can be reported in INTRASTAT under code XI. | GOV.UK |
Note: INTRASTAT primarily covers the physical flow of goods between participating countries, not services or customs imports and exports from third countries. Thresholds and rules are national; in the case of multiple VAT registrations, separately monitor arrivals, dispatches, deadlines, and the reporting entity.
When does the obligation to submit Intrastat arise?
INTRASTAT primarily concerns the physical flow of goods between countries covered by the system. The rules for initiating reporting vary by country: in some countries, the obligation begins in the month the threshold is exceeded, while in others, a company is required to report upon receiving a notification from the statistical administration.
Exceeded in the current year
In many countries, reporting begins in the month in which arrivals or dispatches meet or exceed the applicable threshold. Always check the country rule.
Exceeded in the previous year
Some countries set the obligation from January based on the previous year's values. Monitoring should therefore cover the previous year and the current year's cumulative values, separately for both directions.
Office summons
In France, EMEBI does not rely on the usual self-monitoring threshold: a company reports upon receiving information about being included in the study. A similar notification model exists in the Netherlands.
Foreign company and INTRASTAT
The obligation may also apply to a foreign company registered for VAT in a given country if it participates in the reported flow of goods and meets the relevant national requirements. Merely being based in another country does not exclude the obligation, but VAT registration itself does not automatically create it. The decisive factors are the physical flow of goods, the proper direction, the status of the entity responsible for the data, and local reporting rules. Therefore, it is worth linking threshold control to foreign VAT registration and VAT returns.
The most important changes to INTRASTAT thresholds in 2026
Changes must be assessed separately for arrivals and dispatches. Below are items that are particularly easy to confuse with the values applicable in 2025.
Austria
The arrivals threshold has been increased to EUR 5,000,000and dispatches to EUR 1,200,000. The deadline is the 10th business day after the month.
Denmark
The thresholds are DKK 42,000,000 for arrivals and DKK 11,800,000 for dispatches. The deadlines depend on the reporting group.
Greece
The arrivals threshold has increased to EUR 250,000. The dispatches threshold remains at EUR 90,000.
Slovenia
The new thresholds are EUR 300,000 for arrivals and EUR 280,000 for dispatches.
The czech republic
The thresholds remain at CZK 15,000,000, but the electronic deadline is the 12th business day and the paper deadline is the 10th business day.
Germany
The thresholds of EUR 3,000,000 and EUR 1,000,000 remain in effect. However, the deadline should be described as the 10th business day.
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.
InstatEvo is the primary electronic route. The electronic deadline is on the 12th business day, while the limited paper deadline is on the 10th business day. It can include a maximum of 15 items for each course.
Italy: one threshold missing
Do not use €0 as the standard dispatch threshold. The obligation and frequency depend on the INTRA form, transaction type, and transaction value in the current and previous quarters.
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 arrivals and dispatches, and some systems base the obligation on notification to the office.
The deadlines vary
A term can mean either a calendar day or a business day. The exact definition should be checked for a specific country.
Changes are not just about thresholds
In 2026, platforms, data coverage and zero reporting procedures are also important.
VAT registration is not enough
VAT registration alone does not create an INTRASTAT obligation. Physical flows, thresholds, and reporting status also play a role.
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 multiple countries, it is worth monitoring thresholds in the accounting and logistics system and confirming changes in official sources.
Intrastat 2026 Thresholds FAQ – Frequently Asked Questions
What is Intrastat?
INTRASTAT is a system for collecting statistical data on the physical flow of goods between participating countries. It does not apply to services or regular customs imports and exports from third countries.
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.
Can a foreign company have INTRASTAT obligations?
Yes. This obligation may apply to a foreign company with a VAT number in a given country if it participates in the reported flow of goods and meets national requirements. However, VAT registration alone does not automatically imply INTRASTAT compliance.
What are the deadlines for submitting Intrastat in 2026?
Deadlines vary by country and can be counted in calendar days or business days. For example, Austria and Germany use the 10th business day after the reference month.
When does the obligation to submit Intrastat arise?
This depends on the country. In many countries, the obligation begins in the month the threshold is exceeded, or in January based on the previous year's result. In France, the EMEBI is filed after receiving notification of participation in the study.
Is it necessary to submit Intrastat for distance selling?
It can arise if there is a reportable physical flow of goods and the company meets national requirements. Neither distance selling nor VAT registration constitutes an obligation.
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.
