Key changes by country
• Bulgaria
o Arrivals : the reporting threshold will increase from BGN 1,700,000 in 2025 to BGN 1,760,000
o Dispatches : the reporting threshold will increase from BGN 2,200,000 to BGN 2,250,000
• Cyprus
o Arrivals : the reporting threshold will rise from EUR 350,000 in 2025 to EUR 380,000
o Dispatches : the reporting threshold will remain unchanged at EUR 75,000
• Lithuania
o Arrivals : the reporting threshold will increase from EUR 570,000 to EUR 600,000
o Dispatches : the reporting threshold will remain unchanged at EUR 400,000
