Intrastat Declaration: Who Reports Intra-EU Trade?
Quick answer
An intrastat declaration is a statistical report required from businesses involved in the dispatch or arrival of goods within the EU single market. It applies to EU-established traders exceeding national reporting thresholds, who must submit detailed data on their intra-EU trade to the relevant national competent authority.
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- Intrastat declarations are mandatory for EU businesses trading goods across Member State borders when exceeding specific thresholds.
- Simplified procedures exist for complete industrial plants under certain national schemes.
- Trade involving special fiscal territories within the EU may have specific customs declaration rules.
- Key data requirements include commodity codes, quantities, values, and references to commercial documents.
- The reporting declarant is generally the importer or exporter lodging the customs declaration or their authorised representative.
- National competent authorities oversee intrastat reporting and provide specific instructions and thresholds.
Defining Intrastat and Intra-EU Trade
Intrastat is the system for collecting statistics on the movement of goods between EU Member States. It captures intra-EU trade data, which is essential for economic analysis and policy-making within the single market. An intrastat declaration is the formal report submitted by businesses detailing their dispatches (exports) or arrivals (imports) of goods from or to other EU Member States.
Intra-EU trade refers to the movement of goods between Member States of the European Union without customs formalities at the internal borders, due to the single market framework. However, statistical reporting through intrastat declarations remains obligatory to monitor trade flows accurately.
The obligation to submit an intrastat declaration arises when a business’s dispatches or arrivals exceed the national thresholds set by each Member State. These thresholds vary and are determined by the relevant national competent authority, reflecting the volume of trade below which reporting is not required.
Who is Obligated to File Intrastat Declarations?
The obligation to file intrastat declarations generally applies to EU-established businesses engaged in intra-EU trade of goods that exceed the national reporting thresholds. These businesses must be registered for VAT in the Member State where the declaration is due and possess an EORI number for customs identification.
The reporting obligation falls on the person responsible for the dispatch or arrival of goods, typically the trader or their authorised representative. This includes importers, exporters, and indirect customs representatives who lodge customs declarations on behalf of others.
The intrastat declaration must be submitted to the competent national authority of the Member State where the goods are dispatched or received. The thresholds for reporting are set by each Member State and may differ for arrivals and dispatches. Businesses below these thresholds are exempt from filing but must monitor their trade volumes to ensure compliance if thresholds are exceeded.
Simplified Declaration for Complete Industrial Plant
For certain goods classified as complete industrial plants, Member States may apply a simplified declaration procedure for intra-EU trade statistics. This is permitted under Commission Implementing Regulations (EU) 2019/1776 and 2023/2364, which allow national authorities to define criteria and procedures for simplified reporting of these large and complex consignments.
The simplified procedure reduces the reporting burden by allowing a single declaration covering the entire industrial plant rather than detailed item-by-item reporting. However, the application of this simplification depends on national instructions and the Member State’s decision to implement it.
Companies trading complete industrial plants should consult their national competent authority to determine if this simplification applies and obtain the relevant guidance on the procedure and required documentation.
Specifics for Trade with Special Fiscal Territories
Trade involving special fiscal territories within the EU customs territory is subject to particular rules. According to Commission Delegated Regulation (EU) 2015/2446, certain customs provisions apply when goods move between special fiscal territories and other parts of the Union customs territory within the same Member State.
In such cases, the obligation to submit an intrastat declaration may be replaced by presenting an invoice or transport document, depending on the nature of the transaction and the territories involved. This facilitates simplified compliance while ensuring proper statistical recording.
Businesses involved in trade with special fiscal territories should verify the applicable rules with the relevant national authority, as the requirements may vary depending on the Member State and the specific fiscal territory.
Key Data Requirements for Your Declaration
An intrastat declaration requires detailed information on the goods traded. Key data elements typically include:
- Commodity code (based on the Combined Nomenclature) identifying the goods.
- Quantity and unit of measure (e.g., kilograms, pieces, bulk).
- Value of the goods, usually the transaction value excluding VAT.
- Nature of the transaction and the statistical procedure code.
- References to commercial documents such as invoices or transport documents.
- Identification of the parties involved, including exporter and importer details.
- Local reference numbers and unique commercial reference numbers for traceability.
These data points ensure accurate and consistent reporting across the EU and enable the compilation of reliable trade statistics.
Businesses must ensure that the data submitted in the intrastat declaration is complete, accurate, and consistent with customs declarations where applicable. The declaration must be signed or authenticated according to national procedures, which may include electronic signatures or handwritten signatures for paper-based submissions.
Understanding the Reporting Declarant
The reporting declarant is the person or entity responsible for submitting the intrastat declaration. This is usually the importer or exporter who lodges the customs declaration for the goods or their authorised customs representative.
Under Commission Implementing Regulation (EU) 2023/1773, the reporting declarant includes:
- The importer lodging the customs declaration in their own name and on their own behalf.
- The person holding an authorisation to lodge customs declarations who declares the importation.
- The indirect customs representative appointed to lodge the declaration when the importer is established outside the EU or has agreed to the reporting obligations.
The reporting declarant must ensure compliance with all reporting obligations, including providing accurate data and meeting deadlines set by the national competent authority.
Competent Authorities for Intrastat Reporting
Each EU Member State designates a competent national authority responsible for receiving and processing intrastat declarations. These authorities provide guidance on thresholds, reporting formats, deadlines, and simplified procedures.
For example, in Belgium, the competent authority is the Institut des comptes nationaux at the Banque nationale de Belgique; in Germany, it is the Statistisches Bundesamt; in Spain, the Departamento de Aduanas e Impuestos Especiales; and in France, the Direction générale des douanes et droits indirects [1][2][3].
Businesses must submit their intrastat declarations to the appropriate authority in the Member State where the goods are dispatched or received. National authorities also publish instructions on how to complete the declarations, including the use of electronic systems, deadlines, and penalties for non-compliance.
Next steps
- Confirm your business’s intra-EU trade volumes against the national intrastat reporting thresholds to determine if you must file an intrastat declaration.
- Register for an EORI number and ensure your VAT registration is up to date in the Member State of reporting.
- Identify the correct commodity codes and prepare supporting commercial documents for all intra-EU shipments.
- Determine the competent national authority for intrastat reporting in your Member State and obtain their reporting guidelines.
- Prepare and submit your intrastat declaration accurately and on time, ensuring all required data elements are included.
FAQ
What is an Intrastat?
Intrastat is the system for collecting statistics on the movement of goods between EU Member States. It requires businesses to submit declarations detailing their intra-EU trade to national authorities for statistical purposes.
Who needs to register for VIES?
Businesses engaged in intra-EU trade and registered for VAT in an EU Member State must register for the VAT Information Exchange System (VIES) to report their VAT numbers and intra-community transactions.
How to do an Intrastat return?
An intrastat return involves compiling detailed data on your dispatches or arrivals of goods within the EU, including commodity codes, quantities, values, and references. This data is submitted to the national competent authority via electronic or paper means according to national procedures.
What needs to be reported in Intrastat?
You must report all intra-EU movements of goods exceeding the national thresholds, including commodity codes, quantities, values, nature of transaction, and parties involved. Special rules apply for complete industrial plants and trade with special fiscal territories.
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