Who is required to submit an Intrastat declaration?
Understand who is responsible for making an Intrastat declaration for goods shipments within the EU and what is required for this
All businesses trading within the EU must ensure they're familiar with the Intrastat system. Making declarations via Intrastat is mandatory for any organization once the value of goods traded between EU-states reaches certain thresholds. There are financial penalties for failing to do this correctly, so it's essential every business understands how the system works and what their responsibilities are within it. Here's what firms need to know.
What is Intrastat?
Intrastat is the EU's system for collecting data on trade between its 27 member nations. It collects information on the type, volume and value of goods being shipped within the single market. This is necessary to ensure authorities have full visibility into movements of goods within the bloc and helps them understand the impact of economic and trade policies. Data collected via Intrastat can also be compared with businesses' VAT returns in order to identify and prevent fraud.
Companies can also benefit from publicly available Intrastat data. This provides useful insight into market trends, allowing firms to see which businesses are performing well in a field and identify potential commercial opportunities.
When are Intrastat declarations required and who is responsible?
Intrastat declarations are compulsory for all VAT-registered businesses that exceed a specified threshold for the value of goods shipped between EU member states within a single calendar year. These are set individually by each nation and can differ between imports and exports. As of June 2025, for example, the values set by Germany are €3 million for arrivals and €1 million for departures, whereas in Spain, the figures are €400,000 for both.
These thresholds can also change over time in response to economic conditions. To avoid non-compliance, it's therefore essential that all firms operating in the EU regularly review these thresholds so they have full visibility into the latest requirements for each country.
The obligation to file Intrastat declarations falls on both importing and exporting businesses that are VAT-registered in the EU. However, declarations can be made on their behalf by third parties such as brokers.
Cases where Intrastat declarations are not necessary include transactions with private individuals and imports from outside the EU where goods require a full customs declaration.
Intrastat declarations must be made on a monthly basis, while the deadline for filing typically ranges from the 10th to the 24th of the month for the preceding month's data, depending on the country. Declarations are usually made electronically through online portals to national customs authorities.
Intrastat and Brexit
There are some unique rules related to Brexit that businesses trading between the EU and UK must be aware of. For those based in Great Britain, Intrastat declarations on goods traveling to and from the EU are no longer needed since the country left the single market - with full customs declarations required instead.
However, firms moving goods between Northern Ireland and the EU are still required to make an Intrastat declaration, due to the province's unique situation of having access to the single market. The reporting thresholds for this as of 2025 are £500,000 for imports to Northern Ireland and £250,000 for exports. No declaration is required for goods moving between Northern Ireland and Great Britain.
What information must be included on Intrastat declarations?
Intrastat declarations are required to contain a range of information about the goods being shipped. Details that must be provided include:
- Company identification, including name, address and VAT number
- The period covered by the declaration
- Country of origin
- Country of destination
- Commodity codes, using the eight-digit code of the EU's combined nomenclature
- The value of the goods in the local currency
- The quantity of the goods
- The nature of the transaction (eg, sale or return)
- Mode of transportation
Some of the most common mistakes made when making an Intrastat declaration include submitting incorrect commodity codes or failing to correctly calculate the value of the transaction, such as overlooking additional costs like shipping and insurance. This can result in significant financial penalties - especially for firms with a poor record of missed, late or inaccurate declarations.
How can firms make the Intrastat declaration process as easy as possible?
Using the right technology can help take much of the work out of making and verifying Intrastat declarations. Effective software such as MIC INTRA provides a single, unified reporting platform that avoids the need to deal with multiple national systems, which can add complexity and confusion to reporting.
The right tools should also be able to automatically convert dispatch data into the correct format for each country's reporting requirements. This capability not only saves significant amounts of time and removes manual, labor-intensive processes, but also reduces the risk of human error that can lead to inaccurate declarations.
Using automation and a single platform like MIC INTRA allows firms to retake control of their Intrastat requirements. This improves their overall data management, making operations faster, more efficient and ensuring compliance across the EU.
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