VAT EU Intrastat

Movements of goods between EU member states are called Arrivals and Dispatches. Arrivals include acquisitions, purchases, or imports while Dispatches include removals, sales, or exports. As in most member states, Intrastat returns must be filed as soon as the value of intra-Community transactions, such as supplies or acquisitions, reaches the threshold set by the authorities.

Businesses that are VAT-registered and trade in goods with other EU member states must provide details of the transactions, which are used for statistical purposes. Intrastat is the system used to collect these statistics and is also used as a tool against VAT fraud, permitting the comparison between Intrastat and VAT declarations.

The output is either a printed listing or an electronic file sent to the local tax authorities. The supply of services is excluded from Intrastat.

For more information on Intrastat returns, see the local tax authority website.