Electrical and magnetic phosphenes, perceptions of light as a result of non-adequate stimulation of the eye by electrical current or magnetic induction, respectively, are one of the cornerstones to justify limit values for extreme low-frequency fields specified by statutory regulations. However, the mechanism and place of action, as well as the excitation threshold, remain unknown until now. We suggest that the origin of phosphene excitation is the synaptic layer of the eye. The current density threshold value for electrical phosphene excitation was numerically quantified for this area on the basis of a detailed geometrical model in original submillimetre resolution and specifically measured conductivities in the LF range. The threshold values found were 1.8 A m-2 at 60 Hz and 0.3 A m-2 at 25 Hz. These values are comparable with values of other excitable tissues. It has been shown that the current density threshold for phosphene generation depends on small-scale structures not taken into account by previous models.