- Increased Assimilation Thresholds: Starting from the reporting year 2026, Statistik Austria will raise the assimilation thresholds for Intrastat declarations to EUR 5,000,000 for intra-EU imports (up from EUR 1,100,000) and EUR 1,200,000 for intra-EU exports (unchanged from the previous threshold).
- Exemption from Reporting: Economic operators that do not meet the new thresholds for intra-EU imports or exports in 2025 will be exempt from submitting Intrastat declarations for the reporting year 2026.
- Trigger for Reporting Obligations: If a business reaches or exceeds the specified thresholds in 2026, it will be required to begin Intrastat reporting from the month it exceeds the threshold for the corresponding trade flow.
Source PwC
Latest Posts in "Austria"
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