Intrastat

Intrastat reporting provides statistical data on intra-EU trade. You need to submit a report if you import or export goods within the EU. Each country within the EU has different thresholds and reporting guidelines. Exchange of services is not included in Intrastat reporting.

Check with your home country for reporting thresholds for a given calendar year.

When to report

In general, you need to report monthly on trade for the previous month. The reporting period is the last day of the month.

Data to include

Monthly Intrastat reports should include:

  • Your VAT ID
  • The month
  • The trade flow: dispatch or arrival
  • The Combined Nomenclature (CN) code, which is published annually in the Official Journal of the EU
  • The EU country for the dispatch or arrival
  • The value of the goods not including VAT and excise duties
  • The net mass quantity of goods, gross weight minus the packaging weight
  • The unit of measurement according to the CN such as liter, number of items, square meters, and so on
  • The Nature of transaction code
Additional information could be required depending on contractual agreements and transport method. Check with your home country for details.

 

Visit the European Commission website for more information.