- Intrastat is a statistical declaration that measures the movement of goods between EU member states.
- Traders engaged in international trade across the EU may be subject to Intrastat reporting requirements.
- The Intrastat filing obligation is based on an EU Regulation, but there are differences in implementation among member states.
- The Intrastat Guide 2024 provides filing requirements and procedures for all 27 EU member states and the UK.
- Intrastat was created to replace customs declarations and collect information directly from traders about goods movement within the EU.
- Businesses and individuals registered for VAT purposes must submit Intrastat declarations if dispatches or arrivals exceed the threshold.
- The main Intrastat rules are provided in the EU regulation, but member states may have guidelines for specific situations.
- Different authorities in member states are responsible for Intrastat reporting.
- Foreign trade statistics in the EU are collected through the Extrastat system for trade with non-EU countries and the Intrastat system for intra-EU trade.
Source: www2.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
