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The Deloitte Intrastat Guide 2024: Filing Requirements and Procedures for EU Member States and UK

  • 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.


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.


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