EU – Instrastat Reports: Member States Updated Their Requirements

An Instrastat declaration is a mandatory report for taxable persons that must be compiled and submitted to the responsible authorities when the conditions are met. This report summarizes data on intra-EU goods supplies, capturing the essence of these flows. 

The obligation to prepare and submit the report is based on thresholds established by each Member State’s rules, individually and in accordance with EU rules. Each year, Member States can update their Intrastat requirements or rules. 

This trend, which resulted in changes to the rules on Instrastat requirements, was also followed by more than a few Member States in 2026. Some countries have raised the thresholds for submitting the report, while others, like Finland, have abolished the Instrastat import declaration.

Some of the Member States that have introduced changes to the Instrastat thresholds: 

• Estonia: from January 1, 2026, the import threshold is lowered from 2025 levels. In practice, this means that more businesses will be obliged to submit an Import Declaration for statistical purposes. The import threshold is lowered to EUR 325,000 from EUR 350,000. 
• Finland – from January 1, 2026, import declaration for Instrastat reporting shall be abolished, meaning less paperwork and compliance costs for businesses. 
• Lithuania – from January 1, 2026, the import threshold shall be increased to EUR 600,000. This will result in fewer reports, as fewer taxable persons will be obliged to prepare the Import Instrastat declaration. 

The abovementioned Member States and related Intrastat reporting changes for 2026 aren’t exclusive; other Member States have also amended their Intrastat rules.