INTRASTAT - Threshold Changes for 2026
At the start of the new year, businesses engaged in the trade of goods within the EU market must review their Intrastat reporting obligations. The statistical thresholds for the Intrastat system applicable from 2026, as approved by the President of the Central Statistical Office, have now been published [1]. Compared to 2025, the only change concerns the detailed threshold for dispatches.
Have a question or need support?
Below are the updated Intrastat thresholds for 2026:

The reduction in the detailed threshold for dispatches means that more companies will be required to report more detailed data on cross-border transactions. Therefore, businesses involved in intra-EU trade should pay close attention to these new values and verify whether they are subject to Intrastat reporting obligations and whether they need to provide more detailed data as a result of these changes.
Who is affected?
The obligation to submit Intrastat declarations applies to companies whose trade in goods with EU member states exceeds the established statistical thresholds. Consequently, both domestic and foreign businesses may be required to report in Poland data on goods dispatched from Poland to other EU countries or goods arriving in Poland from other member states. For more details, see our article: Intrastat – who, when and how to report trade data within the EU?
It is important to remember that failure to submit a declaration (or submitting an incorrect one) may result in a financial penalty of up to PLN 3,000 for each month and each trade direction (arrivals/dispatches).
***
At CRIDO, we support businesses in monitoring reporting thresholds, registering entities in the appropriate system, preparing and submitting data in the required format, and liaising with authorities when clarifications or missing data need to be addressed.
Feel free to contact us if you need assistance with this aspect of reporting.
[1] https://stat.gov.pl/en/news/the-statistical-thresholds-for-2026-in-the-intrastat-system,184,1.html
Listen