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Intrastat combines ‘Intracommunity’ and ‘Statistic’, tracking goods moved between EU countries, including warehouse transfers, cross-border sales, and purchases, replacing import documents in the EU single market.
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Filing is only required once cross-border trade exceeds country-specific thresholds, which are reviewed annually; thresholds vary between Member States for both Arrivals and Dispatches reports.
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Two report types exist: Arrivals (goods entering a country) and Dispatches (goods leaving), also known as IC Imports and IC Exports; each has separate thresholds set by individual EU countries.
Source: simplyvat.com
