The Latvian statistical authority has confirmed a change to the Intrastat reporting thresholds that will come into effect in 2026. This adjustment impacts businesses engaged in intra-EU trade in goods and is intended to streamline reporting requirements.

Revised thresholds for 2026

For transactions relating to the 2026 reference year, the new thresholds are set as follows:

  • Arrivals (imports within the EU): 380,000 EUR (previously 350,000 EUR)
  • Dispatches (exports within the EU): 220,000 EUR (previously 200,000 EUR)

These updated limits will apply to all Intrastat declarations covering 2026 flows.

Who needs to submit Intrastat declarations?

To determine their obligations, companies must review their intra-EU trade volumes for 2025:

  • Businesses whose arrivals and/or dispatches remain below the new thresholds (380,000 EUR and 220,000 EUR respectively) will not be required to submit Intrastat declarations in 2026.
  • If a company exceeds one of these thresholds during 2026, the obligation to report arises immediately, starting from the month in which the threshold is crossed.
  • The reporting requirement applies only to the type of flow concerned (either arrivals or dispatches).

Purpose of the threshold increase

This revision aims to improve the efficiency of the Intrastat system by:

  • easing administrative constraints for smaller businesses
  • focusing data collection on companies with higher trade volumes
  • simplifying statistical reporting within the European Union

Need support with your Intrastat obligations?

Do you exceed the thresholds? We help you manage your Intrastat easily!

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Source: Latvian statistical authority (e.csp.gov.lv) – in Latvian

Noémie Almot
Community Manager & Copywriter

Noémie is a specialised writer at ASD Group. She authors and manages blog posts and news updates across our websites, focusing on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and instructive writing style, Noémie transforms complex technical and regulatory topics into accessible and practical content for businesses.