2026 Intrastat threshold and fine exposure

Nine EU countries, both flows: the 2026 line you must cross before a return is due, and what the unfiled ones cost

Filing status—
2026 threshold applied—EUR
Over (+) or under (-) the threshold—EUR
Returns owed—returns
Fine exposure—EUR
Filing deadline rule—
Period that return covers—
2026 threshold by country and flow
Holds the 2026 arrivals and dispatches thresholds for nine euro-area countries: Germany 3,000,000 arrivals and 1,000,000 dispatches, Spain 400,000 both ways, Belgium 1,500,000 and 1,000,000, Ireland 750,000 and 755,000, Portugal 650,000 and 600,000, Italy 2,000,000 arrivals and 50,000 dispatches. A 1,200,000 dispatch value in Germany sits 200,000 over the line.
The 2026 Italian change
Italy raised the monthly intra-EU goods arrivals threshold from 350,000 to 2,000,000 for 2026, so tables and chatbots built on the old 350,000 figure now say a return is due when it is not. The tool carries the new figure and the 25th-day deadline.
Contested figures are an input, not a hidden constant
Austria is published as 1,100,000 by one table and 5,000,000 by another, and France and the Netherlands publish no threshold at all - they notify you by letter. Those three return a status instead of a fake number, and any figure can be overridden. Sources: the 2026 threshold tables published by Eurofiscalis and Marosa VAT, cross-checked against each other on 19 September 2026; the German 50,000 ceiling for a missing return is from Marosa's German Intrastat manual.
Fine exposure on unfiled returns
Multiplies the returns you have not filed by the fine per declaration and applies the German statutory ceiling of 50,000 per missing return. Six unfiled German returns at 500 each come to 3,000. A checkbox halves the figure where filing within 30 days of a request reduces it.
Deadline date and the period it covers
Takes the next due date, names the calendar month that return covers, and prints the filing rule for that country - 10th working day in Germany, 12th in Spain, 25th in Italy, 20th in Belgium, 23rd working day in Ireland, 15th in Portugal.
Export and reminders (full version)
The full version writes the checked figures to a .csv you keep for the audit file and schedules reminders 30, 14 and 1 days before the due date you entered.

Open full tool → getreadystack.com