EU Intrastat Thresholds 2026: Table, EMEBI and Deadlines

Intrastat thresholds 2026 in Europe

Intrastat thresholds in 2026 differ widely across Europe. Use the table below as a control base if your company buys, sells or transfers goods between EU Member States. Intrastat runs alongside VAT obligations — companies should read it in context with the EU intracommunity VAT rules and the applicable VAT rates in the EU.

What changes in 2026

The 2026 landscape confirms two trends: several thresholds have increased, and some authorities are reducing arrival reporting. This is most visible in countries using dispatch data received from other Member States more intensively.

The changes to monitor first are:

• Germany keeps the thresholds increased in 2025: 3 000 000 EUR for arrivals and 1 000 000 EUR for dispatches;

• Cyprus increases its arrivals threshold to 380 000 EUR;

• Estonia lowers its dispatches threshold to 325 000 EUR and no longer collects arrivals;

• Finland no longer collects Intrastat arrivals, but keeps a dispatches threshold of 800 000 EUR;

• Greece increases its arrivals threshold to 250 000 EUR;

• Hungary increases its thresholds to 500 000 000 HUF for arrivals and 200 000 000 HUF for dispatches;

• Lithuania increases its arrivals threshold to 600 000 EUR;

• Sweden keeps its increased dispatches threshold at 12 000 000 SEK.

Intrastat, EMEBI, DEB and ERTVA are not the same filing

Intrastat is a statistical declaration for movements of goods. It enables authorities to measure trade in goods between Member States after customs formalities disappeared within the EU. It is distinct from the EC Sales List, which is a VAT control report tightened by the Quick Fixes 2020.

In France, the terminology changed in 2022:

The classic mistake is to use "DEB" for everything. In practice, you need to separate two controls:

• the physical movement of goods: EMEBI / Intrastat;

• the VAT control of intra-Community supplies: ERTVA / EC Sales List.

Who has to file Intrastat?

A company becomes reportable when it crosses the threshold in the relevant country and flow. The analysis depends on the Member State where the movement must be reported.

Check three elements:

1. the country where the business is established or VAT registered;

2. the direction of the flow: arrivals or dispatches;

3. the cumulative value of goods movements during the calendar year or previous year, depending on local rules.

Reportable movements can include:

• sales of goods from one Member State to another;

• intra-Community purchases of goods;

• stock transfers between European warehouses;

• returns of goods;

• movements linked to subcontracting or processing, depending on local rules.

How to calculate an Intrastat threshold

The threshold is calculated on the statistical value of goods, excluding VAT. It is not calculated on margin, profit, consolidated accounting turnover or cash received. For companies that also import from outside the EU, a valid EORI number is required for customs clearance, separate from the Intrastat obligation.

The operational method is:

• separate arrivals and dispatches;

• group flows by reporting country;

• exclude VAT and taxes;

• monitor the cumulative value from the start of the year;

• compare the total with the applicable threshold;

• keep the detail by invoice, stock movement, CN code and partner country.

Example: a company VAT registered in Germany dispatches 1 050 000 EUR of goods to customers and warehouses in other Member States. It exceeds the German dispatches threshold of 1 000 000 EUR, so the dispatch flow must be treated as reportable for German Intrastat.

French EMEBI calendar for 2026

In France, EMEBI responses must be received no later than the 10th working day after the reference month. They cannot be finally registered before the first day of the following month.

This calendar is published by French Customs for EMEBI. Other Member States apply their own Intrastat deadlines.

What information goes into Intrastat?

The Intrastat declaration describes the goods and their movement. The level of detail varies by country, flow and threshold crossed, but the core fields are usually similar.

Prepare, in particular:

• the Combined Nomenclature code, often called the CN code or Intrastat code;

• the partner country;

• the country of origin, especially for dispatches under EU statistical rules;

• the invoiced or statistical value;

• the net mass;

• supplementary units where required by the nomenclature;

• the nature of transaction;

• the mode of transport;

• corrections or returns.

Intrastat code, CN code and TARIC: what is the difference?

"Intrastat code" usually refers to the Combined Nomenclature code used in the declaration. This code classifies the goods and enables authorities to produce external trade statistics.

In practice:

• the CN code is the 8-digit statistical code used for intra-EU trade;

• TARIC adds subdivisions used for customs duties and trade measures on imports from third countries;

• nomenclatures change every year;

• a wrong code can distort the Intrastat declaration even if the invoice is correct.

This control should not be left to the final filing step. It belongs in product creation, ERP item records or logistics master data.

Penalties and risks if you miss Intrastat

Intrastat risk is not theoretical. In France, the DEBWEB2 service states that failure to respond to EMEBI on time may trigger a fine of 75 to 150 EUR, increased up to 2 250 EUR for repeated non-response.

The most common risks are:

• no filing after receiving the DGDDI notice letter;

• late filing;

• threshold exceeded in a country with no internal alert;

• confusion between physical flows and invoiced flows;

• wrong CN code;

• wrong partner country or country of origin;

• no reconciliation with ERTVA.

Monthly checklist before filing

The right reflex is to build Intrastat from stock movements, not from a month-end accounting export.

Before each filing:

1. Export the month’s intra-EU movements of goods.

2. Separate arrivals, dispatches, returns and stock transfers.

3. Check thresholds by country and by flow.

4. Verify CN codes and supplementary units.

5. Reconcile values with invoices and credit notes.

6. Check consistency with ERTVA for intra-Community supplies.

7. Document corrections and unusual movements.

8. Archive the acknowledgement or proof of filing.

Outsourcing Intrastat declarations

Intrastat quickly becomes a multi-country, multi-flow and multi-system topic. The threshold table is rarely the blocker; data quality before filing is.

Eurofiscalis supports companies with flow qualification, threshold monitoring, EMEBI/Intrastat preparation, ERTVA consistency checks and filing in the relevant European countries. See our guide on the EC Sales List and Intrastat in France.