INTRASTAT is the name given to the system for collecting statistics on the movement of goods between the Member States of the European Union (EU). It has been in operation since 1 January 1993 and replaced customs declarations as the source of trade statistics within the EU. The Intrastat declaration enables the local authorities to collect statistical data on trade in goods between the EU Member States.
A business engaged in international trade across the European Union may be subject to reporting Intrastat requirements in addition to the requirements to file periodic VAT returns and/or European Sales Listings (ESL). A business will be required to declare the arrivals of goods from other EU Member States and/or the dispatches of goods to other EU Member States provided its transactions exceed a specified threshold amount.
Source vatdesk.eu
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