INTRASTAT is the EU system for collecting statistics on the movement of goods between Member States. It has been in operation since 1993, replacing customs declarations for trade statistics within the EU. The declaration enables local authorities to collect statistical data on trade in goods between EU Member States. Businesses engaged in international trade within the EU may need to comply with Intrastat requirements in addition to filing VAT returns and/or European Sales Listings (ESL). They must declare arrivals and dispatches of goods to other EU Member States if transactions exceed a specified threshold amount.
Source vatdesk.eu
