- VAT-registered businesses trading goods within the EU must comply with Intrastat/EMEBI and VAT summary statement reporting requirements.
- Each EU country (and Northern Ireland) has specific Intrastat thresholds for arrivals and dispatches, which determine when declarations are required.
- Thresholds and deadlines vary by country; some have removed thresholds or require reporting upon customs request.
- Businesses must check and comply with the 2026 Intrastat thresholds for each relevant country to avoid non-compliance.
- Special rules or changes apply in certain countries, such as France, Denmark, and Croatia.
Source: asd-int.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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