On February 16, the Independent Authority for Public Revenue (AADE) issued Circular No. E.2003 confirming the annual reporting thresholds for Intrastat declarations for 2026.
The circular sets out the thresholds applicable to intra-Community supplies of goods and clarifies when filing obligations arise.
2026 Intrastat thresholds
For 2026, Intrastat declarations are required for enterprises that exceed the following thresholds:
- €250,000 (US$295,953) in intra-Community purchases
- €90,000 (US$106,542) in intra-Community sales
These thresholds apply to transactions involving the movement of goods between Greece and other EU Member States.
When does the filing obligation apply?
The obligation to submit Intrastat declarations for 2026 applies if:
- The relevant threshold was exceeded in 2025, or
- The threshold is exceeded during 2026
The circular applies to all businesses engaged in intra-Community purchases or sales of goods.
Businesses trading goods within the EU should monitor their transaction volumes to determine whether the 2026 Intrastat reporting thresholds are met.
Source: aade.gr
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