Stay ahead of your customs obligations with our updated list of Intrastat and EMEBI reporting thresholds for 2026 across all 27 European Union Member States.
In the European Union, while goods move freely across borders, businesses must still comply with statistical reporting requirements. Every year, national administrations update their Intrastat thresholds—the turnover levels above which a company must declare its intra-Community arrivals or dispatches.
For 2026, several countries have introduced significant changes to simplify administrative burdens or reflect the new economic landscape.
What’s New in 2026? Key Regulatory Shifts
1. Bulgaria’s Euro Transition
As of January 1, 2026, Bulgaria has officially joined the Eurozone. While thresholds are still referenced in Bulgarian Leva (BGN) for the transition period, they are now calculated using a fixed conversion rate.
Arrivals: The limit is now 1,760,000 BGN.
Dispatches: The threshold has increased to 2,250,000 BGN.
2. Nordic Simplification (Estonie & Finland)
Following a trend toward deregulation, Estonia and Finland have officially abandoned arrivals reporting for statistical purposes in 2026. Businesses only need to monitor their dispatch (export) levels in these regions.
3. Major Revisions in Central Europe
Germany: To reduce the compliance burden on SMEs, Germany maintains its high thresholds of €3,000,000 for arrivals and €1,000,000 for dispatches.
Poland: The arrival threshold is now established at 6,000,000 PLN.
Lithuania: The inbound limit has been rounded up to €600,000.
2026 Intrastat Threshold Table (Arrivals & Dispatches)
| Member State | Code | INTRASTAT threshold for dispatches | INTRASTAT threshold for arrivals | Deadlines for submitting |
|---|---|---|---|---|
| Austria | AT | 1 100 000 € | 1 100 000 € | 10th working day |
| Belgium | BE | 1 000 000 € | 1 500 000 € | 20th day of the month |
| Bulgaria | BG | 2 250 000 BGN | 1 760 000 BGN* | 10th working day |
| Croatia | HR | 300 000 € | 450 000 € | 15th working day |
| Cyprus | CY | 75 000 € | 350 000 € * | 10th working day |
| Czech Republic | CZ | 15 000 000 CZK (607 200 €) * | 15 000 000 CZK (607 200 €) | 12th day of the month |
| Denmark | DK | 11 300 000 DKK (1 514 390 €) | 41 000 000 DKK (5 494 689 €) | 10th day of the month |
| Estonia | EE | 350 000 € * | Arrivals intrastat were abandonned | 14th working day |
| Finland | FI | 800 000 € | Arrivals intrastat were abandonned | 10th day of the month |
| France | FR | Selection of the taxpayer by the Customs Administration on the basis of the volumes declared for VAT, the sector of activity and the data declared by the taxpayer’s partners. | Selection of the taxpayer by the Customs Administration on the basis of the volumes declared for VAT, the sector of activity and the data declared by the taxpayer’s partners. | 10th day of the month |
| Germany | DE | 1 000 000 € | 3 000 000 € | 10th day of the month |
| Greece | EL | 90 000 € | 200 000 € | 20th day of the month |
| Hungary | HU | 160 000 000 HUF (391 401 €) * | 400 000 000 HUF (978 503 €) * | 15th working day |
| Ireland | IE | 750 000 € | 750 000 € | 23th day of the month |
| Italy | IT | 0 | 350 000 € quarterly | 25th working day |
| Latvia | LV | 200 000 € * | 350 000 € * | 10th working day |
| Lithuania | LT | 400 000 € | 600 000 € * | 10th day of the month |
| Luxembourg | LU | 200 000 € | 250 000 € | 16th day of the month |
| Malta | MT | 700€ | 700€ | 10th day of the month |
| Northern Ireland | – | 250 000 GBP (300 325 €) | 500 000 GBP (600 650 €) | 21th day of the month |
| Poland | PL | 2 800 000 PLN (663 460 €) * | 6 000 000 PLN (1 469 090 €) * | 10th working day |
| Portugal | PT | 600 000 € * | 650 000 € * | 15th working day |
| Romania | RO | 1 000 000 RON (201 000 €) | 1 000 000 RON (201 000 €) | 15th working day |
| Slovakia | SK | 1 000 000 € (or 400 000€ in agricultural and food industries) | 1 000 000 € (or 200 000€ in agricultural and food industries) | 15th working day |
| Slovenia | SI | 270 000 € | 240 000 € * | 15th working day |
| Spain | ES | 400 000 € | 400 000 € | 12th working day |
| Sweden | SE | 12 000 000 SEK (1 120 000 €) | 15 000 000 SEK (1 321 827 €) | 10th day of the month |
| The Netherlands | NL | The Netherlands will draw monthly samples from the population of businesses that are assumed to have international trade in goods within the EU based on their VAT returns. | The Netherlands will draw monthly samples from the population of businesses that are assumed to have international trade in goods within the EU based on their VAT returns. | 10th day of the month |
* Changes as of January 1, 2026.
Scale Your Compliance with Confidence
You can also download the Intrastat thresholds 2025.
Focus on France: Understanding the EMEBI (ex-DEB)
Since 2022, France has replaced the traditional DEB with the EMEBI (Enquête Mensuelle Statistique sur les Échanges de Biens Intra-UE).
Statistical Obligation: You only need to file an EMEBI report if your company is part of the sample selected by the French Customs.
Tax Obligation: Regardless of the statistical survey, an EC Sales List (Summary Statement) is still mandatory for all dispatches from the very first euro.
FAQ: Frequently Asked Questions about Intrastat 2026
You must begin reporting as soon as your intra-Community trade volume exceeds the national threshold in a given calendar year.
No. While VAT returns are used for tax purposes, Intrastat is a statistical tool used by the EU to track the movement of goods.
Deadlines vary between the 10th and 25th of the following month. Missing these can result in significant penalties, which vary by Member State.
