2.2 Reporting by paper form
Reporting Intrastat on a paper form is only allowed for simplified declaration (DS).
This means that the PSI can send the declaration by post. Sending the declaration by email is not recommended for reasons of confidentiality. Nevertheless, it is accepted for less workable formats, such as Excel, Word, PDF or JPG, but is the sole responsibility of the declarant.
Therefore, STATEC strongly recommends using IDEP, even for companies reporting only a few transactions per month.
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 described in detail in Chapter 4 of the Explanatory Note. (Pdf, 1.13 Mb) (Pdf, 1,13 Mo)
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 |
Sample declaration for arrivals of goods
- Simplified declaration (Pdf, 115 Ko)
- Detailed declaration
- Detailed extended declaration (Pdf, 116 Ko)
Sample declaration for dispatches of goods
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