Key takeaways
- Intrastat is mandatory for businesses trading goods within the EU that exceed country-specific thresholds; it tracks the movement of goods between Member States for statistical purposes.
- Declarations must be submitted monthly and include detailed information like commodity codes, value, quantity, and origin/destination of goods.
- Exemptions apply to businesses under the trade threshold or those dealing outside the EU, but compliance rules vary by country—check with your national tax authority.
In short: Intrastat is the EU system for collecting statistics on goods traded between EU member states. Businesses must submit Intrastat declarations once their trade with other EU countries exceeds a threshold, which varies by country. Declarations are typically monthly and include each item's commodity code, value, quantity and origin and destination.
Most European businesses that trade within the European Union (EU) must submit Intrastat declarations as part of their Intrastat obligations. But what exactly is Intrastat, and is it something you as a trader need to worry about?
What is Intrastat in Intra EU Trade?
Intrastat is the EU system for collecting data and statistics on goods moving between EU member states. It was introduced in 1993 to replace customs declarations for trade between EU countries. Intrastat aims to simplify and harmonize how trade data is collected across the EU. It also provides accurate and timely statistics for policy-making and economic analysis.
Under Intrastat, businesses that trade goods with other EU member states must submit monthly reports to their national customs authorities. The reports show the value, quantity and type of goods traded. They also show the countries of origin and destination.
Intrastat lets the EU monitor and analyze trade flows within its single market. Intrastat reports are used to compile trade statistics for each member state. These are then combined to give a full picture of trade flows within the EU.
Intrastat is mandatory for businesses whose trade with other EU member states exceeds a certain threshold. This threshold varies from country to country. Businesses below the threshold may still need to report if the national customs authorities select them for a survey or audit. We cover this in more detail in Intrastat Updates 2025: Estonia.
How do you submit an Intrastat declaration?
You submit an Intrastat declaration by checking whether you need to file, collecting the data, filing it with your national authority and keeping records. If your business trades goods with other EU countries, you may need to file Intrastat declarations.
The Intrastat report is a form that shows the goods you've bought from or sold to other EU member states. The purpose of this Intrastat return is to give the government statistics on trade in goods between member states.
Follow these steps to submit an Intrastat declaration:
Step 1: Determine if you need to submit an Intrastat declaration
By law, you need to submit Intrastat declarations if your trade with any EU member state exceeds a certain threshold. Each country has its own thresholds. Check with the relevant tax authority to see if you must submit an Intrastat declaration. Businesses above the threshold typically submit declarations every month.
Step 2: Collect the necessary information
To submit an Intrastat declaration, you need information about the goods you've bought from or sold to other EU countries. This includes:
- The commodity code for the goods
- The description of the goods
- The value of the goods
- The quantity of the goods
- The country of origin of the goods
- The destination country of the goods
- The country code for the goods
- The shipping costs of the goods
You may also need extra information, depending on the rules of the country.
Step 3: Complete and file Intrastat declarations
Fill in the Intrastat declaration with all the information requested. Submit it to the appropriate statistical office. You can usually do this online through your national tax authority's website.
The declaration asks for the information you have collected. It may also ask for extra details your country requires. Once you've completed the Intrastat declaration, you must submit it to your national tax authority.
Step 4: Keep records
Keep records of every Intrastat declaration you submit, along with any supporting documents. You may need these records later if the tax authority audits you or if you need to correct your Intrastat return. Accurate records also help prevent potential VAT fraud.
What is an Intrastat commodity code?
An Intrastat commodity code is an eight-digit code that identifies goods traded between countries within the European Union (EU). It's used to classify and record the movement of goods from one EU country to another.
The Intrastat commodity code plays an important role in international trade. It helps all countries accurately track and report the flow of goods across borders. Commodity codes also help businesses comply with customs rules, so they can move their products quickly and efficiently.
Who is exempt from Intrastat reporting in EU member states?
You are exempt from Intrastat reporting in certain situations, mainly when your trade falls below the threshold. Intrastat declarations are mandatory for companies that send goods to or receive goods from other EU member states. However, some situations don't require an Intrastat declaration.
Companies exempt from submitting an Intrastat return include those with a low trade value and those who trade outside of the EU. Companies whose goods do not pass through customs are also exempt. Companies whose turnover is below a certain threshold may also be exempt from filing an Intrastat declaration.
You need to understand the Intrastat rules to stay compliant with the law. Knowing who is and isn't exempt from the Intrastat system can save you time and money. It helps you avoid needless paperwork and penalties for non-compliance.
Conclusion
Intrastat declarations are an essential requirement for most businesses that trade with other EU member states. Still, submitting accurate and complete Intrastat declarations on time can be a burden.
Do you need help with your VAT compliance? Book a free call with one of our VAT experts to find bespoke solutions for your business, optimize your VAT costs, and reach millions of new potential customers.
How Taxually handles this
Taxually’s CrossTax handles VAT registration, VAT, OSS and IOSS returns and fiscal representation in the countries you sell into, and checks your sales data against 250+ validation rules before each filing. OneTax then pays every tax authority with one bulk payment in your chosen currency.
Related guides
Frequently asked questions
What is Intrastat and why is it necessary?
Intrastat is a statistical system used by the European Union to collect information on the movement of goods between member states. It is necessary to provide accurate trade data for economic analysis and policy-making.
Who is required to submit Intrastat declarations?
Businesses that trade goods with other EU member states and exceed a certain trade threshold set by their national authorities must submit Intrastat declarations.
What information do I need to include in an Intrastat declaration?
An Intrastat declaration typically requires details such as the commodity code, description, value, quantity, country of origin, destination country, and shipping costs of the goods traded.
How often do Intrastat declarations need to be submitted?
Intrastat declarations are generally submitted on a monthly basis, although the frequency can vary based on the trade volume and specific requirements of the national authorities.
What is the threshold for Intrastat reporting?
The threshold for Intrastat reporting varies by country and is set by each national tax authority. Businesses must check the specific threshold applicable in their country to determine if they need to report.
How do I determine the commodity code for my goods?
Commodity codes can be determined by consulting the Harmonized System (HS) or Combined Nomenclature (CN) databases, which provide a standardized classification for goods traded internationally.
What happens if I fail to submit an Intrastat declaration?
Failure to submit an Intrastat declaration can result in penalties or fines imposed by the national authorities. It is important to comply with reporting requirements to avoid legal and financial consequences.
