Starting from the reporting year 2026, Statistik Austria will raise the assimilation thresholds to EUR 5,000,000 for intra-EU imports and EUR 1,200,000 for intra-EU exports.
Changes as of the reporting year 2026
Starting from the reporting year 2026, the assimilation threshold for intra-EU imports will be raised to EUR 5,000,000 (previously EUR 1,100,000) and for intra-EU exports to EUR 1,200,000 (previously EUR 1,100,000) for Intrastat declarations.
Economic operators who did not reach the reporting threshold of EUR 5,000,000 for intra-EU imports and/or EUR 1,200,000 for intra-EU exports in 2025 are exempt from submitting Intrastat declarations from the reporting year 2026 onwards.
However, if the respective threshold is reached or exceeded in 2026, the Intrastat reporting obligation begins from that reporting month for the respective trade flow.
Selina Siller
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