2026 Annual threshold for intra-community goods arrivals reporting hiked
Lithuania has announced the increase in its annual threshold for the reporting of Intrastat from 1 January 2026. This includes reporting statistical values.
The new thresholds are:
- Dispatches: unchanged at €400,000
- Arrivals: rising from €600,000 from €570,000
The statistical value thresholds remain unchanged:
- Dispatches: €10 million
- Arrivals: €7 million
Read more in our Lithuanian VAT country guide.
We track European VAT registration and Intrastat thresholds.
2026 EU VAT registration & Intrastat reporting threshold
| Country | VAT Registration thresholds | Intrastat thresholds | |||||
| Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
| EU SME Scheme | €85,000 max | €100,000 EU residents only | |||||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
| Austria | €55,000 | Nil | €5,000,000 | €1,200,000 | €12m | €12m | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
| Bulgaria | €51,130 | Nil | €0.9m | €1.15m | €17m | €36.1m | |
| Croatia | €60,000 | Nil | €450,000 | €300,000 | €450,000 | €300,000 | |
| Cyprus | €15,600 | Nil | €380,000 | €75,000 | €2.7m | €5.8m | |
| Czechia | CZK 2.2m | Nil | CZK 15m | CZK 15m | CZK 30m | CZK 30m | |
| Denmark | DKK 50,000 | Nil | DKK 41m | DKK 11.8m | DKK 41m | DKK 11.3m | |
| Estonia | €40,000 | Nil | Withdrawn | €325,000 | Withdrawn | €325,000 | |
| Finland | €20,000 | Nil | Withdrawn | €800,000 | Withdrawn | €800,000 | |
| France | Goods €93,600 Services €41,250 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Germany | €25k prior yr & €100k this yr | Nil | €3m | €1m | €49m | €52m | |
| Greece | Nil | Nil | €250,000 | €90,000 | €250,000 | €90,000 | |
| Hungary | HUF 20m | Nil | HUF 400m | HUF 200m | HUF 9bn | HUF 15bn | |
| Ireland | Goods €85,000 Services €42,500 | Nil | €750,000 | €750,000 | €5m | €34m | |
| Italy | €85,000 | Nil | €2m | €0 | €2m | €0 | |
| Latvia | €50,000 | Nil | €380,000 | €220,000 | €5m | €7m | |
| Lithuania | €45,000 | Nil | €600,000 | €400,000 | €7m | €10m | |
| Luxembourg | €50,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
| Netherlands | €20,000 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Poland | PLN 240,000 | Nil | PLN 6.0m | PLN 2.8m | PLN 105m | PLN 148m | |
| Portugal | Nil | Nil | €650,000 | €600,000 | €6.5m | €6.5m | |
| Romania | RON 300,000 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
| Slovakia | €62,500 | Nil | €1m | €1m | €1m | €1m | |
| Slovenia | €60,000 | Nil | €300,000 | €280,000 | €4m | €9m | |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
| Sweden | SEK 120,000 | Nil | SEK 15m | SEK 12m | SEK 15m | SEK 12m | |
| Non-EU | |||||||
| Bosnia | BAM 100,000 | Nil | n/a | n/a | n/a | n/a | |
| Iceland | ISK 2m | Nil | n/a | n/a | n/a | n/a | |
| Montenegro | €35,000 | Nil | n/a | n/a | n/a | n/a | |
| Norway | NOK 50,000 | Nil | n/a | n/a | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | n/a | n/a | |
| UK (Intrastat Northern Ire only) | £90,000 (Apr 2024) | Nil | £500,000 | £250,000 | £24m | £24m | |
