INTRASTAT 2026 thresholds
in the European Union
Current table
It's no surprise that the INTRASTAT 2026 thresholds in European Union countries have changed again. EU member states are raising or even eliminating their thresholds to simplify intra-EU trade in goods. This year, however, Estonia is an exception, lowering its export threshold (€325,000 in 2026 and €350,000 in 2025). EU trends are moving in the opposite direction, but this change is rooted in restrictive EU regulations (explained later in this article).
Some countries, such as the Czech Republic and Ireland, have implemented purely procedural changes since January 1, 2026, which in practice may prove just as important for your company as the threshold changes. Therefore, if your company is required to submit INTRASTAT declarations in these countries, this information will be useful. Details on this topic can be found below.
To help you monitor the value of imports and exports in EU countries, we've prepared a table with the current INTRASTAT 2026 thresholds for all European Union countries and Northern Ireland. The data is current as of January 7, 2026, and comes exclusively from the websites of local statistical offices and Eurostat. If any changes occur during the year, we'll update the table, so it's worth saving this page for future reference. We've also included the deadlines for submitting EU INTRASTAT 2026 declarations. We encourage you to read it.
Publication
Update:
INTRASTAT EU 2026 thresholds: current table
| COUNTRY | COUNTRY ABBREVIATION | IMPORT | EXPORT | DEADLINE |
|---|---|---|---|---|
| AUSTRIA | AT | 1,100,000 EUR | 1,100,000 EUR | 10th day of the following month |
| BELGIUM | BE | 1,500,000 EUR | 1,000,000 EUR | 20th day of the following month |
| BULGARIA | BG | 899,874 EUR (1,760,000 BGN) | 1,150,407 EUR (2,250,000 BGN) | 14th day of the following month |
| CROATIA | HR | 450,000 EUR | 300,000 EUR | 15th day of the following month |
| CYPRUS | CY | 380,000 EUR | 75,000 EUR | 10th day of the following month |
| THE CZECH REPUBLIC | CZ | 15,000,000 CZK | 15,000,000 CZK | – 15th day of the following month (online) – 12th day of the following month (paper) |
| DENMARK | DK | 41,000,000 DKK | 11,300,000 DKK | Date depends on the group |
| ESTONIA | EE | – | 325,000 EUR | 14th day of the following month |
| FINLAND | FI | – | 800,000 EUR | 12th day of the following month |
| FRANCE | FR | At the request of the office | At the request of the office | 10th day of the following month |
| GREECE | GR | 200,000 EUR | 90,000 EUR | 26th day of the following month |
| SPAIN | ES | 400,000 EUR | 400,000 EUR | 12th day of the following month |
| NETHERLANDS | NL | At the request of the office | At the request of the office | 12th day of the following month |
| IRELAND | IE | 750,000 EUR | 750,000 EUR | 23rd day of the following month |
| NORTHERN IRELAND. | XI | £500,000 | £250,000 | 21st day of the following month |
| LITHUANIA | LT | 600,000 EUR | 400,000 EUR | 10th day of the following month |
| LUXEMBOURG | LU | 250,000 EUR | 200,000 EUR | 16th day of the following month |
| LATVIA | LV | 350,000 EUR | 200,000 EUR | 10th day of the following month |
| MALTA | MT | 700 EUR | 700 EUR | 10th day of the following month |
| GERMANY | DE | 3,000,000 EUR | 1,000,000 EUR | 10th day of the following month |
| POLAND | PL | 6,000,000 PLN | 2,800,000 PLN | 10th day of the following month |
| PORTUGAL | PT | 650,000 EUR | 600,000 EUR | 15th day of the following month |
| ROMANIA | RO | 1,000,000 RON | 1,000,000 RON | 15th day of the following month |
| SLOVAKIA | SK | 1,000,000 EUR | 1,000,000 EUR | 15th day of the following month |
| SLOVENIA | AI | 240,000 EUR | 270,000 EUR | 15th day of the following month |
| SWEDEN | SE | 15,000,000 SEK | 12,000,000 SEK | 12th day of the following month |
| HUNGARY | HU | 400,000,000 HUF | 160,000,000 HUF | 15th day of the following month |
| ITALY | IT | > 350,000 EUR (quarterly) | 0 EUR | 25th day of the following month |
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Which countries have made changes in INTRASTAT 2026?
As mentioned in the introduction, changes to INTRASTAT in 2026 have been made in some countries, not only in terms of statistical limitsbut also in procedural matters. The table below compares the most important statistical changes for the current year. If further changes occur throughout the year, we will update this article.
Important!
Statistics Finland announces on its website that the last import declaration for December 2025 must be submitted by 16 January 2026.Further INTRASTAT declarations for imports will no longer be required.
For comparison:
INTRASTAT 2026 thresholds in Poland and the limits from 2025, according to the announcement of the Central Statistical Office (GUS):
| 2025 | 2026 | |||
| Basic threshold | Detailed threshold | Basic threshold | Detailed threshold | |
| Import | 6,000,000 PLN | 105,000,000 PLN | 6,000,000 PLN | 105,000,000 PLN |
| Export | 2,800,000 PLN | 158,000,000 PLN | 2,800,000 PLN | 148,000,000 PLN |
Of course, the 2026 INTRASTAT changes in Poland only apply to large enterprises, which are required to comply with detailed thresholds, not basic ones. In this case, large corporations must submit significantly more data in their INTRASTAT declarations than companies that generate significantly less value in the EU transfer of goods. The obligation to submit INTRASTAT declarations in 2026 for both groups arises when the thresholds are exceeded in 2025.
The country has joined the eurozone and new statistical thresholds are already communicated in the new currency.
For comparison – INTRASTAT limits 2026 vs. 2025 in Bulgaria
| 2025 | 2026 | ||
| Import | Export | Import | Export |
| 1,400,000 BGN | 1,600,000 BGN | 899,874 EUR (1,760,000 BGN) | 1,150,407 EUR (2,250,000 BGN) |
Procedural changes in submitting
INTRASTAT declarations in the EU 2026/2025
Based on manuals provided directly by foreign statistical offices, we have created a list of procedural changes in the submission of INTRASTAT declarationsthat have been announced for 2025/2026.
- Czech Republic: As of January 1, 2026, all INTRASTAT declarations in the Czech Republic must be submitted via the new InstatEvo platform. The previous InstatDesk application has been completely discontinued. From now on, INTRASTAT declarations in the Czech Republic can only be submitted via InstatEvo – without the option to choose the tool. According to the Czech Statistical Office, the new system is modern and user-friendly – it allows for manual data entry as well as CSV file import. The system also includes a feature that verifies the accuracy of declarations "live" – that is, during data entry, before they are submitted.
- Ireland: Until the end of 2025, INTRASTAT declarations were submitted via the ROS Offline. From 2026, this application was deprecated and replaced by a new integrated Return Preparation Facility (RPF) in the ROS system
- Hungary: Since 2025, Hungary has been implementing a simplified procedure for companies importing goods from the EU. Companies whose import value does not exceed HUF 3.5 billion and who submitted accurate statistical declarationscan be exempt from submitting INTRASTAT reports for imports. In practice, this means that companies no longer need to submit import declarations. The Hungarian Statistical Office supplements the data itself, using information provided by other EU countries as part of the EU Micro-Data Exchange (MDE).
- Estonia: In 2026, the detailed conditions for submitting INTRASTAT zero-value reports. While the obligation to submit so-called "zero-value" reports existed in Estonia before, it was formally regulated and simplified in 2026. A simple self-service system for submitting INTRASTAT zero-value declarations was implemented. This simplification ensures that the office receives a signal that the missing data is due to a lack of transactions, not a failure to comply with the obligation. Failure to submit such a declaration will be treated as a reporting error and may result in penalties.
- Luxembourg: From 2025, the Luxembourg Statistical Office will introduce the requirement to submit INTRASTAT declarations via the IDEP.WEB platform. This requirement specifically applies to detailed declarations (above €375,000) and extended detailed declarations (above €4 million in arrivals and €8 million in dispatches). Paper-based declarations are still tolerated, but only for simplified declarations, among companies with low turnover. However, in 2026, the Luxembourg Statistical Office clearly states that the electronic IDEP.WEB form is highly recommended in both cases.
- Bulgaria: For 2026, 13 types of data subject to declaration have been precisely defined, including the mandatory indication of the region of origin/consumption and the partner's VAT number upon export, which is the result of adaptation to the new EU regulations on intra-EU statistics.
EU INTRASTAT limits 2026: where are the changes heading?
In recent years, the European Union has increasingly discussed eliminating statistical thresholds in the INTRASTAT system, which is used to collect data on trade in goods within the EU. However, at a practical level, this isn't about completely eliminating reporting obligations, but rather changing the approach to statistical thresholds, which are set individually by individual member states.
The goal of raising INTRASTAT thresholds in the EU in 2026 is to exempt the smallest businesses from reporting. This significantly reduces their administrative burden while maintaining the quality, completeness, and transparency of statistical data. Some countries, such as France and the Netherlands, have reserved the right to conduct random analyses. This means that regardless of whether you import or export in a given country, you may be randomly selectedto submit INTRASTAT declarations for a certain period. As tax and INTRASTAT specialists in the EU, we can confirm this fact – many of our clients receive such requests from the French and Dutch statistical offices.
The EU data exchange system SIMSTAT/MDE
A key innovation enabling such changes is the European Micro-Data Exchange System (SIMSTAT/MDE), implemented under Regulation (EU) 2019/2152. This system allows member states to use export data collected in other countries to supplement information on imports, allowing them to raise thresholds or limit the scope of reporting without compromising statistical quality. Although there is currently no uniform mechanism for eliminating reporting obligations across the EU, thanks to progress in statistical data exchange, EU INTRASTAT limits are being gradually modified, and the process of simplifying reporting is being further developed.
Our advice:
- Please remember that the responsibility for monitoring export and import volumes rests with your company
- If you expect to exceed the thresholds soon, register for INTRASTAT (and VAT if necessary) immediately
- Submit INTRASTAT declarations on time to avoid penalties imposed by foreign statistical offices
2026 EU INTRASTAT Thresholds – Summary
The changing INTRASTAT thresholds in the European Union for 2026 reflect the growing need to simplify reporting obligations for businesses operating in the intra-EU market. However, before complete "simplification"—that is, the elimination of limits—is achieved, every company is obligated to comply with the requirements of foreign statistical offices. The table with the current INTRASTAT thresholds for 2026 in the EU will help you not only monitor the thresholds but also ensure deadlines for submitting INTRASTAT declarations.
Despite differences in thresholds between countries, the European micro-data exchange system (SIMSTAT/MDE) allows for flexible and more efficient reporting, which in turn helps reduce the administrative burden for small and medium-sized enterprises. This makes monitoring and correct INTRASTAT reporting simpler and more transparent. Our clients receive the most important information on time, free of charge.
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FAQ – EU INTRASTAT limits 2026
INTRASTAT is a system for collecting statistical data on trade in goods between European Union countries. INTRASTAT thresholds are updated annually for imports and exports, and exceeding them requires the submission of statistical declarations. Failure to meet these requirements can result in severe penalties imposed by foreign statistical offices.
You can find the current data on the EU INTRASTAT 2026 thresholds in our table. The data was downloaded directly from the websites of foreign statistical offices. Some countries may update their thresholds during the year, and the table will be updated accordingly.
Changes to thresholds and procedures in 2026 were introduced by, among others, Estonia (reduction of the export threshold), Finland (elimination of the import threshold), Poland (changes in detailed thresholds), Lithuania and Cyprus (threshold increases).
The detailed threshold applies to large enterprises that exceed higher turnover limits and must provide more detailed data in INTRASTAT declarations.
Declaration filing deadlines vary by country – most often, they are the 10th, 12th, 15th, or 20th day of the following month. This article includes a detailed table with deadlines for each country.
There's no single, clear answer to this question, as many EU countries use different time periods to determine the obligation to submit INTRASTAT declarations (e.g., Italy). If you have any questions , we're happy to help.
However, it's generally safe to assume that in most cases, the following rules apply:
– Exceeding the INTRASTAT threshold in the previous year: Imports or exports exceed the indicated statistical limits in the previous year.
– Exceeding the INTRASTAT threshold during the current year: Imports or exports exceed the indicated statistical limits in the current year.
Yes, after exceeding the INTRASTAT thresholds for a given calendar year, every company engaged in distance selling to EU countries is required to submit statistical declarations for imports and exports. Important: to be able to submit INTRASTAT declarations on time in a given country, VAT registration in that country. Consequently, you will be required to submit not only INTRASTAT declarations but also VAT returns, even if you don't have the data to prove it (e.g., because you are filing with the OSS).
Remember that when you register for VAT abroad, you must also apply local VAT rates.
SIMSTAT (Micro-Data Exchange) or MDE (Micro-Data Exchange) is a European system for exchanging detailed statistical data between EU countries. It allows import data to be supplemented with information on exports from other countries. This allows countries to raise INTRASTAT thresholds and reduce companies' reporting obligations while maintaining high-quality intra-EU trade statistics.
Yes, as long as they don't exceed statistical thresholds. Many countries are raising INTRASTAT limits, which allows small businesses to be exempt from reporting obligations, reducing their administrative burden.
Each country individually sets penalties for failure to comply with reporting obligations. The fact that you didn't export or import any goods in a given month doesn't exempt you from these obligations – in such a case, you must submit a zero-based INTRASTAT declaration.
The best sources are the websites of local statistical offices in individual countries and Eurostat. However, if language barriers limit you, save our article. It was compiled exclusively from reliable sources: foreign statistical office websites and Eurostat.
What is INTRASTAT?
INTRASTAT is a system for collecting statistical data on trade in goods between European Union countries. INTRASTAT thresholds are updated annually for imports and exports, and exceeding them requires the submission of statistical declarations. Failure to meet these requirements can result in severe penalties imposed by foreign statistical offices
What are the INTRASTAT thresholds for 2026 in the European Union?
the current data on the EU INTRASTAT 2026 thresholds in our table. The data was downloaded directly from the websites of foreign statistical offices. Some countries may update their thresholds during the year, and the table will be updated accordingly.
Which countries have introduced changes to INTRASTAT thresholds for 2026?
Changes to thresholds and procedures in 2026 were introduced by, among others, Estonia (reduction of the export threshold), Finland (elimination of the import threshold), Poland (changes in detailed thresholds), Lithuania and Cyprus (threshold increases).
What is the INTRASTAT detailed threshold and who must use it?
The detailed threshold applies to large enterprises that exceed higher turnover limits and must provide more detailed data in INTRASTAT declarations.
What are the deadlines for submitting INTRASTAT declarations in various EU countries in 2026?
Declaration filing deadlines vary by country – most often, they are the 10th, 12th, 15th, or 20th day of the following month. This article includes a detailed table with deadlines for each country.
When does the obligation to submit INTRASTAT arise?
There's no single, clear answer to this question, as many EU countries (e.g., Italy) consider different periods for determining the obligation to submit INTRASTAT declarations. If you have any questions , we're happy to answer them.
However, it's safe to assume that in most cases, the following rules should be followed:
- Exceeding the INTRASTAT threshold during the year: The amount of imports or exports is higher than the indicated statistical limits in the current year
- Exceeding the INTRASTAT threshold in the previous year: The amount of imports or exports is higher than the indicated statistical limits in the previous year
Do I have to submit INTRASTAT declarations for distance selling?
Yes, after exceeding the INTRASTAT thresholds for a given calendar year, every company engaged in distance selling to EU countries is required to submit statistical declarations for imports and exports. Important: to be able to submit INTRASTAT declarations in a given country on time, VAT registration in that country. Consequently, you will be required to submit not only INTRASTAT declarations but also VAT declarations , even if you don't have the data to prove it (e.g., because you are settling with the OSS).
Please note that when you register for VAT abroad, you must also apply local VAT rates.
What is SIMSTAT/MDE?
SIMSTAT (Micro-Data Exchange) or MDE (Micro-Data Exchange) is a European system for exchanging detailed statistical data between EU countries. It allows import data to be supplemented with information on exports from other countries. This allows countries to raise INTRASTAT thresholds and reduce companies' reporting obligations while maintaining high-quality intra-EU trade statistics.
What are the consequences for failure to submit an INTRASTAT zero declaration or for delay?
Each country individually sets penalties for failure to comply with reporting obligations. The fact that you didn't export or import any goods in a given month doesn't exempt you from these obligations – in such a case, you must submit a zero-based INTRASTAT declaration.
Where can I find up-to-date and official information on INTRASTAT thresholds?
The best sources are the websites of local statistical offices in individual countries and Eurostat. However, if language barriers limit you, save our article. It was compiled exclusively from reliable sources: foreign statistical office websites and Eurostat.
She has been involved in VAT compliance and other foreign taxes for eight years. Working directly with clients daily, she understands foreign tax procedures inside and out. She stays abreast of changes in tax regulations and quickly translates them into specific, useful, and understandable blog content. She is also responsible for marketing, and combining this role with her tax experience allows her to create content that truly supports entrepreneurs in their development in foreign markets.