Intrastat is the EU statistical system for reporting movements of goods between member states. Businesses above national thresholds file periodic declarations describing the goods, their value and quantity. It is a statistical obligation, not a tax.

Who has to file Intrastat declarations?

VAT-registered businesses whose intra-EU arrivals or dispatches in a given country exceed that country’s Intrastat threshold. Thresholds are set separately for incoming and outgoing goods and vary by member state.

Is Intrastat the same as a VAT return?

No. Intrastat is a statistical declaration about the physical movement of goods between EU countries, filed separately from VAT returns. A single intra-EU transaction can feed both, but they serve different purposes.

Does Intrastat apply to imports from outside the EU?

No. Goods entering or leaving the EU customs territory are covered by customs declarations. Intrastat only covers movements of goods between EU member states, where there is no customs formality.

Glossary

Intrastat

Intrastat declaration · Intrastat reporting

Intrastat is the EU statistical reporting system that collects data on the movement of goods between member states. VAT-registered businesses whose intra-EU arrivals or dispatches exceed a national threshold must file periodic Intrastat declarations describing the goods, their value and quantity — separately from their VAT returns.

Last updated: June 2026

Key facts

Intrastat collects trade statistics on goods moving between EU member states, not on imports from or exports to outside the EU (those are covered by customs declarations).
It applies only above national thresholds, which differ by country and are set separately for arrivals (incoming) and dispatches (outgoing).
Declarations are usually filed monthly and report details such as commodity (HS) code, value, quantity, country and nature of transaction.
Intrastat is a statistical obligation, separate from but related to VAT reporting on intra-EU trade.

What Intrastat is for

When goods cross between EU member states there is no customs declaration, because it is intra-EU trade within a single customs union. Intrastat fills the resulting data gap: it is the system the EU uses to gather statistics on how goods flow between countries, feeding trade balances and economic analysis. It is purely a reporting obligation — Intrastat does not itself charge any tax.

Because there is no border formality for intra-EU movements, the data has to be collected directly from businesses. Each member state runs its own Intrastat collection, sets its own thresholds, and provides its own filing system, but the framework is harmonised at EU level so the data is comparable across countries.

Who has to file and what it covers

Intrastat obligations are triggered by thresholds. Each country sets an annual value threshold for arrivals (goods coming into that country from other member states) and a separate threshold for dispatches (goods sent out to other member states). Only once your intra-EU trade in that direction exceeds the relevant national threshold do you have to start filing — businesses below it are exempt. The exact figures vary by country and can change, so they should be checked per market rather than assumed.

A declaration is typically filed monthly and describes the goods moved during the period: the commodity code (the HS-based combined nomenclature code), the value, the net mass or supplementary unit, the partner member state, and the nature of the transaction. Many businesses generate Intrastat data directly from their accounting or order systems because the underlying transactions are the same ones reported for VAT.

Intrastat vs VAT and customs reporting

It helps to keep three things distinct. VAT returns report the tax due on your supplies. Customs declarations cover goods entering or leaving the EU customs territory. Intrastat is the statistical layer for goods moving between member states inside the EU. A single intra-EU sale can therefore feed both your VAT reporting and, if you are above threshold, your Intrastat declaration.

For cross-border marketplace sellers, the practical takeaway is that holding stock in, or moving goods between, several EU member states can create Intrastat obligations once your volumes in a given country pass its threshold — even though no customs paperwork is involved. Filing late or inaccurately can attract penalties under each country’s rules.

Example

A seller based in the Netherlands stores stock in a German warehouse and regularly ships goods between the two countries. Once the value of those intra-EU movements into (or out of) a country passes that country’s Intrastat threshold, the seller must file monthly Intrastat declarations there, listing the commodity codes, values and quantities of the goods moved — in addition to its normal VAT reporting.

Why it matters for marketplace sellers

If you hold stock in more than one EU country or move goods between member states, you may cross national Intrastat thresholds and have to file statistical declarations.
Intrastat is separate from VAT and from customs paperwork, so meeting your VAT obligations does not automatically cover Intrastat.
Thresholds and filing details differ by country, so check the rules for each member state where you store or move stock rather than assuming one figure applies everywhere.
Declarations rely on accurate commodity (HS) codes, values and quantities, so clean product and order data makes Intrastat filing far easier.