- Intrastat reporting tracks the movement of goods (not digital goods or services, except for services in Italy) between EU Member States for statistical purposes.
- Each EU country sets its own annual thresholds for arrivals and dispatches, and reporting frequency is usually monthly but can vary.
- The value reported generally excludes VAT and may or may not include freight/insurance, depending on the country.
- Movements of goods between warehouses in different EU countries and use of EU fulfilment centres can affect Intrastat thresholds in multiple countries.
- Businesses must keep supporting records (invoices, transport documents, etc.) for 5–10 years, and rules for returns and corrections vary by country.
Source: simplyvat.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.
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