Short, factual summaries of changes that may affect your Intrastat obligations. We highlight what it means for you and how EasyIntrastat can help you stay compliant with minimal effort.
January 2026 · Country change
Finnish Customs has ended the obligation to submit Intrastat arrivals (imports) from January 2026. The last arrivals declaration is for December 2025 and must be submitted by 16 January 2026; corrections for 2025 can be made until 14 August 2026. Finland will use export data from other EU member states to compile import statistics. Dispatches (exports) reporting remains mandatory when the threshold (€800,000) is exceeded. The change significantly reduces the reporting burden for businesses that only had arrivals obligations.
Source: Finnish Customs – Intrastat (Statistics)
Impact for you If you reported Intrastat arrivals in Finland, you no longer need to do so from January 2026. You must still submit your last December 2025 arrivals declaration by the deadline. If you also exceed the dispatches threshold, continue reporting dispatches only using
CN 2026 codes. See
Intrastat by country for current thresholds and deadlines and our
commodity codes page for a downloadable code list.
How EasyIntrastat helps We apply the correct commodity codes and handle validation and submission so your Finnish dispatches stay compliant and you meet the final arrivals deadline without missing a step.
2026 · EU-wide
The European Commission published the 2026 version of the Combined Nomenclature (CN) in Commission Implementing Regulation (EU) 2025/1926 (31 October 2025). It applies from 1 January 2026 and forms the basis for declaring goods in customs and for intra-EU trade statistics (Intrastat). The CN 2026 introduces new and amended codes, including for energy and battery materials (e.g. lithium-based oxides, battery-related chemicals), clean technology (e.g. photovoltaic wafers, wind turbine components, hydrogen fuel cells, battery modules), and various reclassifications and clarifications. Member states require Intrastat declarations to use CN 2026 codes for the 2026 statistical year. See our commodity codes page for a downloadable code list.
Source: European Commission – Commission publishes the 2026 version of the Combined Nomenclature (Taxation and Customs Union)
Impact for you Using outdated codes can lead to rejected declarations or incorrect statistics. You need to map your goods to
CN 2026 and update internal references and systems so all 2026 returns use the correct codes. Download the list from our
commodity codes page.
How EasyIntrastat helps We validate and map to the correct EU commodity codes (including CN 2026) so your returns are accepted by the authorities and you don’t have to maintain code lists yourself.
2026 · Thresholds
For the 2026 statistical year, several EU member states have updated their Intrastat thresholds or reporting rules. In addition to Finland and Estonia discontinuing arrivals (Finland from January 2026, Estonia from 2025), countries such as Bulgaria, Cyprus, Denmark, Hungary, Latvia, Lithuania, Poland, and Slovenia have revised threshold amounts or kept them under review. Thresholds are usually set per calendar year: once you exceed a country’s threshold, you must continue filing until you complete a full year below it. Deadlines and submission channels also vary by member state.
Source: Eurostat – International trade in goods (EU framework). Country-specific thresholds and deadlines are published by each national statistical office or the authority responsible for Intrastat.
Impact for you If you trade with multiple EU countries, check the 2026 thresholds and any rule changes in each country where you have or may have an obligation. A change in one member state does not automatically apply elsewhere. See
Intrastat by country for current thresholds and deadlines.
How EasyIntrastat helps We track thresholds and rules per country and validate your data against current requirements, so you can focus on trading while we keep your reporting aligned with 2026 national rules.
January 2025 · Thresholds
Destatis (the German Federal Statistical Office) increased the Intrastat reporting thresholds as of January 2025. For intra-EU arrivals (imports) the threshold is now €3 million (current or previous calendar year), up from €800,000. For dispatches (exports) it is now €1 million, up from €500,000. Companies above only one threshold report that flow; above both, they report both. The change is intended to reduce the reporting burden for smaller traders. Simplified declaration rules for assorted goods were also expanded.
Source: Destatis – Increase of the reporting thresholds from January 2025 onwards (Federal Statistical Office, Germany)
Impact for you If you trade with
Germany and were below the old thresholds but near the new ones, you may now have an
obligation. If you were just above the old thresholds, you may
no longer need to report—check your flows against the new figures. See
Intrastat by country for current thresholds and deadlines.
How EasyIntrastat helps We keep track of threshold and rule changes per country and validate your data against current requirements, so you don’t have to monitor each authority yourself.
2025 · Country change
Statistics Estonia has discontinued arrivals (imports) reporting for Intrastat from 2025. The agency considers other data sources sufficient for import statistics. Dispatches (exports) reporting remains mandatory when the threshold (€350,000) is exceeded. In addition, Estonian Intrastat questionnaires for 2025 use the Combined Nomenclature 2025, and a mandatory field for the recipient’s VAT identification number applies for dispatches.
Source: Statistics Estonia – Main changes in Intrastat 2025
Impact for you If you report Intrastat in Estonia, you no longer need to submit arrivals data. You still must report dispatches above the threshold with the correct
CN 2025 codes and recipient VAT IDs. See
Intrastat by country for current thresholds and deadlines and our
commodity codes page for a downloadable code list.
How EasyIntrastat helps We apply the correct commodity codes and validate VAT numbers (including VIES), so your Estonian dispatches stay compliant.
Ongoing · Thresholds
The Netherlands no longer publishes fixed monetary thresholds for Intrastat. The CBS (Centraal Bureau voor de Statistiek) uses VAT return data to identify traders whose intra-EU trade exceeds the reporting level and notifies them directly. Once obliged to report, you must generally continue for the rest of that calendar year and comply with the monthly deadline (e.g. 10th working day of the following month).
Source: CBS – Centraal Bureau voor de Statistiek (Statistics Netherlands). Intrastat and foreign trade information is published under the CBS theme on international trade / foreign trade.
Impact for you You cannot simply “look up” a Dutch threshold; the CBS decides who must report and will contact you. If you receive a letter, you must file on time and keep doing so as required. Missing or incorrect returns can lead to follow-up and penalties. See
Intrastat by country for thresholds and deadlines in other EU countries.
How EasyIntrastat helps If you are already reporting in the Netherlands or receive an obligation, we handle validation, submission, and deadlines so you can respond quickly and stay compliant.
2025 · EU-wide
Intrastat declarations use the EU Combined Nomenclature (CN) to classify goods. Each year the CN is updated. For 2025, national statistical offices require declarations to use CN 2025 codes. Changes typically include new, deleted, or redefined codes, which affect how you classify your products. Eurostat and the European Commission publish and maintain the CN; member states use it for Intrastat and customs. See our commodity codes page for a downloadable code list.
Source: Eurostat – International trade in goods (overview of EU trade statistics and data collection). The Combined Nomenclature is published by the European Commission (Taxation and Customs Union).
Impact for you Using outdated codes can lead to rejected declarations or incorrect statistics. You need to map your goods to the current CN and update any internal references so that all countries receive correctly coded data. Download the list from our
commodity codes page.
How EasyIntrastat helps We validate and map to the correct EU commodity codes (including CN 2025 where applicable) so your returns are accepted by the authorities and you don’t have to maintain code lists yourself.
Reference · EU-wide
Intrastat is harmonised at EU level but implemented nationally. Each member state sets its own thresholds, deadlines, and submission authority (often the national statistical office, sometimes customs or the tax administration). Thresholds and rules can change every year. Staying compliant means checking the correct figures for each country where you have an obligation.
Source: Eurostat – International trade in goods (EU-level framework). Country-specific rules are published by each national statistical office or the authority responsible for Intrastat.
Impact for you If you trade with several EU countries, you may have multiple obligations with different rules and portals. Missing a threshold change or deadline in one country can mean late or missing returns and possible penalties. See
Intrastat by country for current thresholds and deadlines per member state.
How EasyIntrastat helps We handle validation and submission per country and keep our processes aligned with current national requirements, so you get one streamlined flow instead of managing each authority yourself.