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GrokIntrastat 2026: the essentials to remember
Do you trade goods with partners located in the European Union and is your company subject to VAT?
Then you may be affected by Intrastat and EMEBI.
These obligations enable tax and statistical authorities to track intra-EU goods flows precisely.
In summary:
- EMEBI: French statistical survey (replaces the DEB).
- Intrastat: the equivalent in other EU countries.
- VAT Summary Statement / EU Sales List: the fiscal aspect related to intra-Community sales.
To remain compliant, you will find below the 2026 Intrastat thresholds for each country.
2026 Intrastat Thresholds (Intrastat / EMEBI)
| STATE | CURRENCY | ARRIVALS | DISPATCHES | DEADLINE |
|---|---|---|---|---|
| Austria | EUR | €1,100,000 | €1,100,000 | 10 m+1 (business day) |
| Belgium | EUR | €1,500,000 | €1,000,000 | 20 m+1 (day of the month) |
| Bulgaria | EUR ***** | €899,946.78 (ЛВ1,760,000) | €1,150,500.15 (ЛВ2,250,000) | 14 m+1 (day of the month) |
| Croatia | EUR * | EUR450,000 | EUR300,000 | 15 m+1 (day of the month) |
| Cyprus | EUR | €380,000 | €75,000 | 10 m+1 (day of the month) |
| Czeck Republic | CZK | KČ15,000,000 | KČ15,000,000 | 10 m+1 – paper (business day) 12 m+1 – digital (business day) |
| Denmark | DKK | KR41,000,000 | KR11,300,000 | Depending on the affiliated group (1 or 2) ** |
| Estonia | EUR | Removed | €350,000 | 14 m+1 (day of the month) |
| Finland | EUR | Removed | €800,000 | 10 m+1 (day of the month) |
| France | EUR | On request from customs *** | On request from customs *** | 10 m+1 (business day) |
| Germany | EUR | €3,000,000 | €1,000,000 | 10 m+1 (business day) |
| Great Britain (England, Wales, Scotland) | GBP | N/A **** | N/A **** | N/A **** |
| Greece | EUR | €200,000 | €90,000 | 26 m+1 (business day) |
| Hungary | HUF | FT400,000,000 | FT160,000,000 | 15 m+1 (day of the month) |
| Ireland | EUR | €750,000 | €750,000 | 23 m+1 (day of the month) |
| Italy | EUR | If at least one of the previous 4 quarters the amount is = or > €350,000 | €0 | 25 m+1 (day of the month) |
| Latvia | EUR | €350,000 | €200,000 | 10 m+1 (day of the month) |
| Lithuania | EUR | €600,000 | €400,000 | 10 m+1 (business day) |
| Luxembourg | EUR | €250,000 | €200,000 | 22 m+1 (business day) |
| Malta | EUR | €700 | €700 | 10 m+1 (business day) |
| Netherlands | EUR | On request from Customs | On request from Customs | 10 m+1 (business day) |
| Poland | PLN | ZŁ6,000,000 | ZŁ2,800,000 | 10 m+1 (day of the month) |
| Portugal | EUR | €650,000 | €600,000 | 15 m+1 (day of the month) |
| Romania | RON | L1,000,000 | L1,000,000 | 15 m+1 (day of the month) |
| Slovakia | EUR | €1,000,000 | €1,000,000 | 15 m+1 (day of the month) |
| Slovenia | EUR | €240,000 | €270,000 | 15 m+1 (day of the month) |
| Spain | EUR | €400,000 | €400,000 | 12 m+1 (day of the month) |
| Sweden | SEK | KR15,000,000 | KR12,000,000 | 10 m+1 (day of the month) - paper 13 m+1 (day of the month) - digital |
| United Kingdom (Northern Ireland) | GBP | £500,000 | £250,000 | 21 m+1 (day of the month) |
* Since 1 January 2023, Croatia has adopted the euro as its official currency, replacing the kuna.
** In Denmark, the authorities distinguish two categories of companies, each with its own schedule for submitting the Intrastat declaration. Official submission dates depend on your assigned group (Group 1 or Group 2).
*** The previous thresholds of €460,000 for arrivals and €1 for dispatches have been removed. Companies concerned must now submit their declaration every month upon receiving a letter from the customs administration, whether for arrivals, dispatches, or both.
**** N/A: not applicable – no Intrastat reporting obligation in this case.
***** Since 1 January 2026, Bulgaria has adopted the euro as its official currency, replacing the lev.
Note: This information is for guidance only and may change annually. Please consult official updates regularly.
Changes from 2025 to 2026
| ARRIVALS 2025 | ARRIVALS 2026 | DISPATCHES 2025 | DISPATCHES 2026 | |
|---|---|---|---|---|
| Bulgaria | ЛВ1,700,000 | €899,946.78 (ЛВ1,760,000) | ЛВ2,200,000 | €1,150,500.15 (ЛВ2,250,000) |
| Cyprus | €350,000 | €380,000 | €75,000 | Same as 2025 |
| Finland | €800,000 | Removed | €800,000 | Same as 2025 |
| Lithuania | €570,000 | €600,000 | €400,000 | Same as 2025 |
2026 Deadlines
| Transactions (in goods or services) carried out in the month of | Declaration period |
|---|---|
| January 2026 | 01 - 12 February 2026 |
| February 2026 | 01 - 12 March 2026 |
| March 2026 | 01 - 11 April 2026 |
| April 2026 | 01 - 14 May 2026 |
| May 2026 | 01 - 13 June 2026 |
| June 2026 | 01 - 11 July 2026 |
| July 2026 | 01 - 12 August 2026 |
| August 2026 | 01 - 11 September 2026 |
| September 2026 | 01 - 11 October 2026 |
| October 2026 | 01 - 14 November 2026 |
| November 2026 | 01 - 11 December 2026 |
| December 2026 | 01 - 13 January 2027 |
Intrastat, EMEBI, DEB, ESL… what are they?
Here is a simple explanation of the main acronyms related to European trade:
- Intrastat: European collection of data on intra-EU trade in goods.
Companies exceeding certain thresholds must submit a declaration. - EMEBI: French version of Intrastat, focused on statistics.
It has replaced the former DEB since 2022. - DEB: former French declaration combining fiscal and statistical aspects, replaced by EMEBI and the VAT summary statement.
- VAT Summary Statement (ERTVA): fiscal declaration used to track intra-Community transactions.
- EC Sales List (ESL): declaration of intra-Community sales to customers located in the EU.
All these mechanisms aim to ensure transparency, VAT compliance, and the quality of European statistics.
Entrust us with your Intrastat / EMEBI declarations
Our teams can handle your declarative obligations to ensure full compliance, in France as well as throughout the EU.
