Intrastat

Intrastat reporting provides statistical data on intra-EU trade. You need to submit a report if you import and/or export goods with the EU. Each country within the EU has different thresholds and reporting guidelines.

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.

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 destination
  • 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 litre, number of items, square metres, 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.