Version française |   

Intrastat


Intrastat is a system for collecting statistical data.

Historical context

The change to a single market on January 1, 1993 basically affected the system for collection of the external trade statistics. Until this date, the statistical data relating to the exchanges of goods were collected on the basis of customs declaration. The abolition of the customs formalities between Member States made the adoption of a new system of data-gathering, called Intrastat system necessary, as bases for the statistics on the intra-community trade.

The Intrastat system collects the statistical data directly from the companies. By means of monthly declarations, those provide to the proper national authority the data on their intra-community operations.

Provider of statistical information

In theory, any operator carrying out exchanges of goods with other Member States of the European Union (intra-community operator) has the obligation to provide the necessary statistical data to the qualified national Institute. The declarants to the Intrastat system can as well be physical people as third party declarants (commercial or different companies).

Simplifications in the Intrastat system

Trying to not impose excessive loads to the economic operators, the european legislator introduced a system of thresholds of exemption and simplification. These thresholds are expressed in annual value of the intra-community trade. Declarants are exempted to provide Intrastat information or can provide simplified information. It is important to note that the conditions and procedures of reductions envisaged by the Intrastat system apply by flow, i.e. it is necessary always to treat the arrivals independently of dispatches.

A system of statistical thresholds was set up:

Thresholds

Annual values of the intra-community operations (in Euro)

Arrival

< 200 000

≥ 200.000

≥ 375.000

≥ 4.000.000

Dispatch

< 150 000

≥ 150.000

≥ 375.000

≥ 8.000.000

Type of declaration

Exemption

Simplified

Detailed

Extended

Intra-community trade

Within the framework of the external trade statistics, one understands by intra-community trade the physical movements of goods between the economic territory of the country and the economic territory of another Member State.

For the boats assigned to sea transport, the aircraft used by an airline company as well as the space vehicles (satellite,…), the principle of the physical movement of goods is abandoned in favor of the principle of the change of property. According to this principle, the external trade statistics take into account the changes of property between a resident and a non-resident.

Deadline

The deadline for handing-over of the declarations to Statec is the 16th working day which follows the month of reference.

Helpdesk

Detailed information on the operation of the Intrastat system can be found in the booklet notes of guidance 2018.