Several EU Member States have updated their Intrastat thresholds for 2026. These changes determine when businesses must start reporting arrivals and dispatches, and whether simplified or detailed reporting applies.
For companies trading goods across borders, even small threshold movements can change compliance obligations. Some businesses may fall into Intrastat reporting for the first time in 2026, while others may move from simplified to detailed declarations.
Below is a country-by-country overview of the updated thresholds.
| Country | Intrastat flow | Simplified Reporting 2025 | Simplified Reporting 2026 | Detailed Reporting 2025 | Detailed Reporting 2026 |
| Austria | Dispatches | €1,100,000.00 | €1,200,000.00 | €12,000,000.00 | €12,000,000.00 |
| Austria | Arrivals | €1,100,000.00 | €5,000,000.00 | €12,000,000.00 | €12,000,000.00 |
| Bulgaria | Dispatches | BGN 2,200,000.00 | BGN 2,250,000.00 | BGN 36,100,000.00 | BGN 34,760,000.00 |
| Bulgaria | Arrivals | BGN 1,700,000.00 | BGN 1,760,000.00 | BGN 17,000,000.00 | BGN 18,760,000.00 |
| Cyprus | Dispatches | €75,000.00 | €75,000.00 | €5,800,000.00 | €5,800,000.00 |
| Denmark | Dispatches | DKK 11,300,000.00 – DKK 16,500,000.00 | DKK 11,800,000.00 – DKK 16,500,000.00 | DKK 16,500,000.00 | DKK 16,500,000.00 |
| Denmark | Arrivals | DKK 41,000,000.00 | DKK 42,000,000.00 | DKK 41,000,000.00 | DKK 42,000,000.00 |
| Cyprus | Arrivals | €350,000.00 | €380,000.00 | €2,700,000.00 | €2,700,000.00 |
| Estonia | Dispatches | €350,000.00 | €325,000.00 | €350,000.00 | €325,000.00 |
| Hungary | Dispatches | HUF 160,000,000.00 | HUF 200,000,000.00 | HUF 15,000,000.00 | HUF 15,000,000.00 |
| Hungary | Arrivals | HUF 460,000,000.00 | HUF 500,000,000.00 | HUF 6,000,000.00 | HUF 9,000,000.00 |
| Latvia | Dispatches | €200,000.00 | €220,000.00 | €7,000,000.00 | €7,500,000.00 |
| Latvia | Arrivals | €350,000.00 | €380,000.00 | €5,000,000.00 | €5,500,000.00 |
| Lithuania | Dispatches | €400,000.00 | €400,000.00 | €10,000,000.00 | €10,000,000.00 |
| Lithuania | Arrivals | €570,000.00 | €600,000.00 | €7,000,000.00 | €7,000,000.00 |
| Poland | Dispatches | PLN 2,800,000.00 | PLN 2,800,000.00 | PLN 158,000,000.00 | PLN 148,000,000.00 |
| Poland | Arrivals | PLN 6,000,000.00 | PLN 6,000,000.00 | PLN 105,000,000.00 | PLN 105,000,000.00 |
| Slovenia | Dispatches | €270,000.00 | €280,000.00 | €9,000,000.00 | €9,000,000.00 |
| Slovenia | Arrivals | €240,000.00 | €300,000.00 | €4,000,000.00 | €4,000,000.00 |
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Authors
Lisa Dowling
Specialising in International VAT Compliance solutions, Lisa brings a wealth of knowledge and insight in her dealings with a host of international clients ranging from start-ups through to multinationals. With 21 years VAT experience behind her, Lisa has managed VAT compliance issues and solutions globally for over 11 years. Fintua have 12,000 + corporate clients in over 109 countries and many of these are members of the Fortune 500.
