- Purpose and History: INTRASTAT is a system for collecting statistics on the movement of goods between EU Member States, operational since January 1, 1993, replacing customs declarations for trade statistics.
- Data Collection: The Intrastat declaration enables local authorities to gather statistical data on trade in goods between EU Member States.
- Reporting Requirements: Businesses engaged in EU trade must declare goods arrivals and dispatches if their transactions exceed specified thresholds, in addition to filing VAT returns and European Sales Listings (ESL).
Source vatdesk.eu
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