Businesses trading goods between EU countries may be required to submit Intrastat declarations once the value of their intra-EU trade exceeds the applicable national reporting thresholds. These thresholds determine which taxable persons must provide statistical information about their arrivals and dispatches of goods.
Although the Intrastat system operates under a common EU framework, individual EU countries establish their own annual exemption thresholds. Consequently, reporting obligations, applicable values, and administrative requirements differ across countries. For 2026, businesses involved in intra-EU trade should review the relevant national thresholds and prepare for any changes that may affect their reporting obligations.
Understanding Intrastat
Intrastat is the system used by the EU to collect statistical data on the movement of goods between EU countries. It was introduced on January 1, 1993, when the EU Single Market was established, and customs formalities and border controls between EU countries were removed, eliminating an important source of international trade statistics. Intrastat was therefore created to ensure that data on intra-EU trade would continue to be collected.
Under the system, businesses involved in intra-EU trade must submit statistical information monthly. Intrastat is closely connected to the VAT reporting system, which helps ensure the accuracy and completeness of the collected data. To reduce the administrative burden, particularly for smaller businesses, each EU country applies reporting thresholds. Consequently, only businesses whose trade exceeds the applicable thresholds generally must submit Intrastat declarations.
EU Intrastat Reporting Thresholds in 2026: Country-by-Country Overview
Each EU country sets its own Intrastat exemption thresholds. Intrastat reporting thresholds are established annually by national statistical authorities. They are determined separately for arrivals and dispatches, taking into account the value and distribution of intra-EU trade and the statistical coverage required by each Member State.
The thresholds are expressed as annual trade values. Businesses must monitor their transactions separately for each direction of trade, as exceeding the arrivals threshold does not automatically create a reporting obligation for dispatches, or vice versa.
Country | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | Filling date |
EUR 5 million | EUR 1.2 million | EUR 12 million | EUR 12 million | 10th working day after the end of the respective month | |
EUR 1.5 million | EUR 1 million | EUR 25 million | EUR 25 million | 20th of the month following the reporting period | |
EUR 0.9 million (BGN 1.76 million) | EUR 1.15 million (BGN 2.25 million) | EUR 9.59 million (BGN 18.76 million) | EUR 17.77 million (BGN 34.76 million) | 14th day of the month following the reference period | |
EUR 450,000 | EUR 300,000 | EUR 450,000 | EUR 300,000 | 15th of the month following the month for which the Intrastat form is submitted | |
EUR 380,000 | EUR 75,000 | EUR 2.7 million | EUR 5.8 million | 10th day immediately following the end of the month to which the return relates | |
EUR 615,000 (CZK 15 million) | EUR 615,000 (CZK 15 million) | EUR 1.23 million (CZK 30 million) | EUR 1.23 million (CZK 30 million) | 16th working day of the month following the month for which the Intrastat form is submitted | |
EUR 5.6 million (DKK 42 million) | EUR 1.57 million (DKK 11.8 million) | EUR 5.6 million (DKK 42 million) | EUR 1.57 million (DKK 11.8 million) | Group 1 (Larger Reporters): Around the 13th day of the month following the reporting period. Group 2 (Smaller Reporters): Around the 21st day of the month following the reporting period. | |
Arrival declaration removed in 2025 | EUR 325,000 | Arrival declaration removed in 2025 | EUR 325,000 | 14th calendar day following the reference month | |
Arrival declaration removed in 2026 | EUR 800,000 | Arrival declaration removed in 2026 | EUR 800,000 | 10th working day of the month following the statistical reference month | |
Discretionary | Discretionary | Discretionary | Discretionary | N/A | |
EUR 3 million | EUR 1 million | EUR 49 million | EUR 52 million | 10th working day following the end of a reference month at the latest | |
EUR 250,000 | EUR 90,000 | EUR 250,000 | EUR 90,000 | 26th day of the month following the reporting period | |
EUR 1.36 million (HUF 500 million) | EUR 550,000 (HUF 200 million) | EUR 24.6 million (HUF 9 billion) | EUR 41 million (HUF 15 billion) | 15th day of the month following the reporting period | |
EUR 750,000 | EUR 750,000 | EUR 5 million | EUR 34 million | 23rd day of the month following the reference calendar month | |
EUR 2 million | EUR 0 | EUR 2 million | EUR 0 | 25th day of the month following the reporting period | |
EUR 380,000 | EUR 220,000 | EUR 5 million | EUR 7 million | 10th day of the month following the reporting period | |
EUR 600,000 | EUR 400,000 | EUR 7 million | EUR 10 million | 10th working day of the month following the reference period | |
EUR 250,000 | EUR 200,000 | EUR 4 million | EUR 8 million | 6th working day of the month after the reference month if you are making a paper declaration; 16th working day of the month after the reference month if you are making an online declaration | |
EUR 700 | EUR 700 | EUR 700 | EUR 700 | 10th business day of the month following the reporting period | |
Discretionary | Discretionary | Discretionary | Discretionary | N/A | |
EUR 1.36 million (PLN 6 million) | EUR 635,750 (PLN 2.8 million) | EUR 23.8 million (PLN 105 million) | EUR 35.8 million (PLN 158 million) | 10th day of the month following the period | |
EUR 650,000 | EUR 600,000 | EUR 6.5 million | EUR 6.5 million | 15th day of the month following the reporting period | |
EUR 187,000 (RON 1 million)
| EUR 187,000 (RON 1 million) | N/A | N/A | 15th of the month following the reference one | |
EUR 1 million | EUR 1 million | EUR 1 million | EUR 1 million | 15th working day of the month following the reporting period | |
EUR 300,000 | EUR 280,000 | EUR 4 million | EUR 9 million | 15th day of the month following the reporting period | |
EUR 400,000 | EUR 400,000 | EUR 400,000 | EUR 400,000 | 12th of the month following the calendar month | |
SEK 15 million | SEK 12 million | SEK 15 million | SEK 12 million | 10th working day of the month following the reference period for paper; 13th day of the month following the reference period for electronic submission |
Monitoring Intrastat Thresholds in 2027
Monitoring Intrastat thresholds should form part of businesses' regular tax compliance procedures, particularly for companies operating across several EU countries.
Because thresholds are set nationally and may change annually, businesses should review their intra-EU trade volumes at the start of each calendar year and monitor cumulative arrivals and dispatches throughout the reporting period. Maintaining accurate transaction records, reviewing national reporting deadlines, and following announcements from statistical authorities can help businesses identify new obligations and avoid compliance issues.
With the 2027 reporting year approaching, businesses should ensure that their accounting and reporting processes reflect the latest national requirements. Regular monitoring will help them maintain accurate statistical reporting and reduce the risk of administrative penalties.
