Top 10 Intrastat Reporting Questions Answered 

Intrastat reporting is how EU countries track what’s crossing their borders, either coming from or going to other EU Member States. It’s statistical information, and the report replaces customs formalities removed by the introduction of the single market. 

Intrastat reports are detailed and complex, so it’s not surprising we get asked so many questions about them. We’ve taken all the most common questions and put all the answers together here, so it’s easy for you to reference. 

Intrastat filing FAQS 

Do digital goods or services count towards Intrastat thresholds? 

No, but there’s always one exception to every rule. This time, it’s Italy. Italy has a EUR 100,000 arrivals threshold for services. Otherwise, Intrastat is just for tracking the movement of goods across the single market. 

When do I exceed the threshold requiring Intrastat reporting? 

Every EU member state sets its own annual arrivals and dispatches value thresholds. Some countries have service thresholds, and some don’t publish them, instead informing you when you’ve crossed the threshold.  

To make it easier, we’ve put all the Intrastat thresholds together in one list: Intrastat Reporting Thresholds. 

How do I calculate the value of goods for Intrastat? Does it include VAT, freight or insurance? 

Like the thresholds, whether freight and insurance need to be included in Intrastat reports depends on the Member State. Generally, Intrastat reports require the net statistical value of goods, excluding VAT (among other details). 

How often must I file an Intrastat report? 

It depends on which country the report is due, but in most cases, Intrastat needs to be filed monthly. In some countries, it can be quarterly or annually, but this is pretty rare. The filing deadlines aren’t set calendar dates either (for example, the 25^th of every month). In some Member States, it’s a certain working or business day. 

If I transfer my stock between warehouses in different EU countries, does that count towards the Intrastat threshold? 

Intrastat reports are designed to track the movement of goods across borders within the EU. Broadly speaking, any movement of your goods between EU countries counts towards the dispatches threshold in one country and the arrivals threshold in another.

If I use an EU fulfilment centre and ship goods from another EU country via that centre, how does that affect Intrastat liability? 

Using a fulfilment centre in the EU might lead to you crossing thresholds in multiple countries. Goods you ship from the fulfilment centre will likely count towards dispatches in that country. Those goods entering other EU countries will similarly likely count towards their arrivals threshold. 

What records should I keep to support my Intrastat filings and for how long? 

You should retain invoices, transport documents, commodity codes, weights, and values. How long varies by country, but it’s usually anywhere between 5 to 10 years. 

Do returned orders count as arrivals or dispatches for Intrastat? 

Unfortunately, it’s not as simple as that – returns might not even need to be declared. There are a lot of factors, including who fulfilled the return and who has the reporting obligation. 

How do I correct an Intrastat return if I realise I’ve made a mistake after I’ve submitted it? 

How mistakes are handled depends on the country where you’re filing. Some national authorities only require the incorrect information to be resubmitted. In other jurisdictions, you might have to cancel your previous submission and resubmit the whole thing again. On top of that, you might not even need to submit a correction depending on how much was wrong with the original. 

If I send free sample goods from one EU country to another, do I still need to include them in Intrastat? 

Whether you need to include free samples in an Intrastat report can be a bit tricky. The definition of what counts as a sample isn’t always clear. The size, packaging and use of the product can all make a difference.