Key takeaways
- Four EU countries — Bulgaria, Estonia, Lithuania, and Poland — have increased their Intrastat thresholds for 2024.
- The new thresholds mean some businesses may no longer be required to submit Intrastat reports if their trade values fall below the updated limits.
- Businesses trading goods within the EU should review the new Intrastat thresholds to ensure continued compliance with 2024 reporting obligations.
In short: Four EU countries raised their Intrastat thresholds for 2024: Bulgaria, Estonia, Lithuania and Poland. Estonia, for example, raised its arrivals threshold from €400,000 to €800,000. Businesses that trade goods within the EU should check the new limits to see if they still need to submit Intrastat reports.
Update (October 2026): Several of these thresholds have changed again. For 2026, Lithuania's thresholds are €600,000 for arrivals and €400,000 for dispatches. Poland's are PLN 6,000,000 for arrivals and PLN 2,800,000 for dispatches. Since 2025, Estonia collects Intrastat only for dispatches, with a 2026 threshold of €325,000.
Which EU countries changed their Intrastat thresholds for 2024?
Four EU countries revised their Intrastat thresholds for 2024:
Bulgaria:
- Arrivals threshold: Raised from BGN 700,000 to BGN 1,650,000.
- Dispatches threshold: Raised from BGN 1,000,000 to BGN 1,900,000.
Estonia:
- Arrivals threshold: Raised from €400,000 to €800,000.
- Dispatches threshold: Raised from €270,000 to €350,000.
Lithuania:
- Arrivals threshold: Raised from €500,000 to €550,000.
- Dispatches threshold: Raised from €300,000 to €400,000.
Poland:
- Arrivals threshold: Raised from ZŁ 5,000,000 to ZŁ 6,200,000.
- Dispatches threshold: Raised from ZŁ 2,700,000 to ZŁ 2,800,000.
You can find a full list of the current Intrastat thresholds for 2024 in our definitive guide to Intrastat.
What does this mean for businesses?
Many EU countries review their Intrastat thresholds every year. Statistics Estonia, for example, sets its threshold each year using the previous year's trade data. So a business below the limit one year may have to report the next.
Thresholds can also go down. Poland's arrivals threshold was PLN 6,200,000 in 2024, but PLN 6,000,000 in 2026.
To stay compliant:
- Track your arrivals and dispatches in each EU country every month.
- Check each country's new thresholds at the start of every year.
- Note the currency: Poland sets its thresholds in złoty.
- Watch for structural changes, such as Estonia ending arrivals reporting in 2025.
When must you start filing Intrastat after crossing a threshold?
You usually start with the month in which you cross the threshold, not the following year. Countries look at two things: last year's trade and this year's running total.
According to Statistics Poland, a business must report if its arrivals or dispatches in the previous year exceeded the current year's basic threshold. A business that crosses the threshold during the year must report from the reporting period in which it crossed it.
Estonia applies the same idea to dispatches. For 2026, a business reports if its dispatches to other EU countries exceeded €325,000 in 2025, or exceed it during 2026.
Example: A Polish distributor's arrivals were PLN 4,000,000 in 2025, so it did not report at the start of 2026. By the end of May 2026, its arrivals for the year reach PLN 6,300,000. It crossed the PLN 6,000,000 basic threshold in May, so its first arrivals declaration covers May 2026.
What is the difference between a basic and a detailed Intrastat threshold?
The basic threshold decides whether you file at all. The detailed threshold decides how much data you must include.
In Poland, the 2026 detailed thresholds are PLN 105,000,000 for arrivals and PLN 148,000,000 for dispatches. Businesses between the basic and detailed thresholds leave four fields empty: total statistical value, delivery terms, type of transport and statistical value.
Above the detailed threshold, every field is mandatory. Businesses that report goods sent for processing must give the statistical value fields even below the detailed threshold.
When are Intrastat declarations due, and what happens if you miss one?
Each country sets its own deadline, usually early in the month after the trade took place:
- Poland: by the 10th day of the month after the reporting period.
- Estonia: by the 14th day of the month after the reference month. Statistics Estonia does not extend this deadline, so contact it before the due date if you cannot file on time.
Missing declarations can lead to fines. In Poland, the customs authority may warn a business up to three times. It can then impose a fine of PLN 3,000 per reporting period, which must be paid within 14 days of the decision.
How Taxually handles this
Taxually’s CrossTax handles VAT registration, VAT, OSS and IOSS returns and fiscal representation in the countries you sell into, and checks your sales data against 250+ validation rules before each filing. OneTax then pays every tax authority with one bulk payment in your chosen currency.
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Frequently asked questions
What are the new Intrastat thresholds for 2024?
Several EU countries have updated their Intrastat thresholds for 2024. Bulgaria, Estonia, Lithuania, and Poland have all raised their arrival and dispatch thresholds, meaning some businesses may no longer need to file Intrastat reports if their trade values fall below the new limits.
Do I need to update my Intrastat reporting in 2024?
Yes, if your business trades goods within the EU, you should review the new 2024 Intrastat thresholds to see if your reporting obligations have changed. Staying compliant with updated thresholds helps avoid penalties and ensures accurate EU trade statistics reporting.
What are the Intrastat thresholds for 2026?
Lithuania: €600,000 for arrivals and €400,000 for dispatches. Poland: PLN 6,000,000 for arrivals and PLN 2,800,000 for dispatches. Estonia: €325,000 for dispatches only.
Does Estonia still require Intrastat reports for arrivals?
No. Since 2025, Estonia only requires Intrastat reports for dispatches of goods. Arrival data now comes from other EU countries' dispatch data.
How often do Intrastat thresholds change?
Many EU countries review their thresholds every year, often based on the previous year's trade data. Thresholds can rise or fall, so check them at the start of each year.
When is the Intrastat declaration due in Poland?
A Polish Intrastat declaration is due by the 10th day of the month after the reporting period. The reporting period is the calendar month in which the goods arrived or were dispatched.
What is the penalty for not filing Intrastat in Poland?
The customs authority may first warn a business up to three times. It can then impose a fine of PLN 3,000 per reporting period, payable within 14 days of the decision.
What are Poland's detailed Intrastat thresholds for 2026?
PLN 105,000,000 for arrivals and PLN 148,000,000 for dispatches. Above these, you must also report delivery terms, type of transport and statistical value.
