1.4 Intrastat declaration
1.4.1 Type of declaration
In order not to impose excessive workload on economic operators, the Community legislator has introduced a system of exemption and simplification thresholds. These thresholds are expressed as the annual value of intra-Community trade below which PSIs are exempted from providing Intrastat information or can provide simplified information. The terms and conditions of exemption and simplification in Intrastat system apply per flow. Therefore, it is always necessary to process arrivals separately from dispatches.
Regarding the simplification thresholds, there are three types of declaration in the Luxembourg Intrastat system::
- The simplified declaration (DS)
- The detailed declaration (DD)
- The detailed extended declaration (DDE)
Using the table below, the intra-EU operator is able to determine the type of declaration to provide to STATEC. The threshold system, in particular the conditions for switching from one type of declaration to another, is explained in Chapter 4 of the Explanatory Note (Pdf, 1.13 Mb) (Pdf, 1,71 Mo) (PDF format).
Annual values of intra-EU trade of goods (EUR)
Arrivals |
< 250.000 |
> 250.000 |
> 375.000 |
> 4.000.000 |
Dispatches |
< 200.000 |
> 200.000 |
> 375.000 |
> 8.000.000 |
Types of declaration |
Exemption |
Simplified declaration |
Detailed declaration |
Detailed extended declaration |
Type of transmission |
--- |
IDEP.WEB / Papier |
IDEP.WEB |
IDEP.WEB |
1.4.2 Information to provide
The detailed description of the information to provide in Intrastat system is explained in chapter 7 of the Explanatory Note (Pdf, 1.13 Mb) (Pdf, 1,71 Mo) .
| Specification | Simplified declaration | Detailed declaration | Detailed extended declaration |
| Administrative information | |||
| ID number | X | X | X |
| PSIs contact details | X | X | X |
| Statistical period | X | X | X |
| Statistical information | |||
| VAT partner number (E) | X | X | X |
Country of consignement (A) Country of destination (E) |
X | X | X |
| Country of origin (A) | X (E) | X (A+E) | X (A+E) |
| Nature of transaction | X | X |
|
| Mode of transport | X |
||
| CN8 goods code | X | X | X |
| Net mass | X | X |
|
| Unit of measure | X | X |
|
| Invoice value | X | X | X |
| Statistical value | X |
||
| (A) only for arrivals | |||
| (E) only for dispatches | |||
Conformément au nouveau règlement UE 2019/2152 du Parlement européen et du Conseil du 27 novembre 2019 relatif aux
statistiques européennes d’entreprises, l’indication du numéro de TVA du partenaire commercial étranger et du pays
d’origine est obligatoire sur les déclarations des expéditions à partir de 2021.
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