Key Changes to Cyprus Intrastat Thresholds for 2026

The Cyprus Tax Department has updated the Intrastat exemption thresholds for 2026, primarily impacting the reporting requirements for intra-union arrivals. The threshold for dispatches remains unchanged.

For businesses engaged in intra-EU trade, meeting these new thresholds triggers the obligation to submit monthly Intrastat returns via the TAXISnet system.

New Exemption Thresholds for 2026
The official thresholds for the 2026 reporting year, as set by the Cyprus government, are as follows:

– Intra-EU Arrivals
The exemption threshold increases to €380,000 (up from €350,000 in 2025).

– Intra-EU Dispatches
The exemption threshold remains at €75,000.

Traders whose annual value of intra-EU trade exceeds these specific figures are required to file detailed Intrastat declarations.

Simplification Thresholds Unchanged

The simplification thresholds, below which only a limited amount of information is required, will remain the same for 2026:

• Intra-EU Arrivals: €2,700,000
• Intra-EU Dispatches: €5,800,000

Reporting Obligations

Once a business exceeds the relevant exemption threshold, monthly Intrastat returns must be submitted to the Tax Department by the tenth day of the month following the reporting period.