Intrastat thresholds in the EU, 2026: all 27 member states

When the Intrastat obligation starts

A threshold is tested twice. First against last year: a company whose arrivals or dispatches in 2025 were above the threshold reports from January 2026. Then against the current year: a company that crosses the threshold during 2026 reports from the month in which the cumulative value passes it. Most member states apply both tests, per flow, on the invoiced value of the goods without VAT.

Romania’s rule is in Order no. 1604/2025 of the National Institute of Statistics (Official Gazette no. 1022 of 5 November 2025). Operators whose 2025 trade on a flow exceeded the 2025 threshold file from the reference month January 2026. Operators whose cumulative value since the start of 2026 exceeds RON 1,000,000 file from the month of the crossing, separately for each flow. Nothing is filed for the earlier months.

Three systems work differently. France and the Netherlands publish no threshold: only businesses that receive a letter from customs (the French EMEBI survey) or from CBS (the Netherlands) report. Italy has no annual exemption: the INTRA-1 bis list for dispatches is always filed, monthly above EUR 50,000 per quarter and quarterly below, while the monthly INTRA-2 bis list for arrivals is due only where acquisitions reached EUR 2,000,000 in at least one of the previous four quarters. Slovakia fixed its 2026 reporting population on the window October 2024 to September 2025, not on the calendar year.

Once inside the reporting population, a company stays in at least until the end of the year, and months without movements are declared as nil.

Romania: what a foreign company with stock in a Romanian warehouse should watch

The flow that catches foreign sellers is arrivals. Moving your own goods from a warehouse in Germany, Italy or Poland into a fulfilment centre in Romania is an arrival in Romania, reported under your Romanian VAT number, although nothing has been sold. At RON 1,000,000 a year, roughly EUR 200,000, Romania has one of the lowest arrivals thresholds in the table, and a seller stocking a marketplace warehouse passes it within months.

The same movement is a dispatch in the state the goods leave, tested against that state’s threshold: EUR 1,000,000 in Germany, PLN 2,800,000 in Poland, and no exemption in Italy, where the INTRA-1 bis list is filed from the first euro. One stock transfer can create an Intrastat obligation at both ends.

Two further Romanian thresholds decide how detailed the declaration is: above RON 10,000,000 of arrivals or RON 20,000,000 of dispatches a year, the statistical value of the goods is reported as well (INS substantiation note for the 2026 thresholds). The declaration goes to the National Institute of Statistics, not to ANAF, by the 15th of the following month, and its totals are compared with your D390 recapitulative statement.

We track both flows against the threshold month by month and file the declaration: see Intrastat in Romania. If the Romanian VAT number does not exist yet, the starting point is VAT registration for non-residents.

Why arrivals thresholds keep rising

Since 2022, Regulation (EU) 2019/2152 on European business statistics has had national statistics offices exchange their detailed records of intra-EU exports (micro-data exchange, the successor of the SIMSTAT pilot). What Germany collects as a dispatch to Romania reaches the Romanian statistics office as mirror data for the same arrival.

Implementing Regulation (EU) 2020/1197, Annex V, draws the consequence: the exchanged export data must cover at least 95% of each state’s intra-EU exports by value, while no minimum coverage is set any longer for imports. States may collect less on the arrivals side. Finland ended arrivals reporting with the period December 2025 and Estonia from 2025; Austria raised its arrivals threshold to EUR 5,000,000; Italy moved from EUR 350,000 to EUR 2,000,000 per quarter, and its customs agency names the micro-data and e-invoicing sources as the reason.

Dispatch thresholds move little, and Estonia’s went down, from EUR 350,000 to EUR 325,000. A company that drops out of arrivals reporting should not assume the same for dispatches.