- Maintained Reporting Thresholds: For the calendar year 2026, Luxembourg retains its exemption thresholds for reporting intra-community trade statistics (Intrastat), which dictate whether businesses need to report their movement of goods to and from other EU member states.
- Annual Exemption Thresholds: As of January 2026, the thresholds are set at €250,000 for arrivals (goods received in Luxembourg) and €200,000 for dispatches (goods sent from Luxembourg).
- Reporting Obligations: Businesses that exceed either the arrival or dispatch threshold must start submitting monthly Intrastat declarations electronically to the Statistical Office by the 16th working day of the following month.
Source Meridian
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