Intrastat is the name for collecting statistics on the trading of goods between EU countries. The requirements of Intrastat are similar within EU members.
The statistics are used by government departments in Germany to help set overall trade policy and generate initiatives on new trade areas. The volume of goods moving is also assessed to allow the planning of future transport infrastructure needs.
Declaration of Intrastat is applicable to all the economic operators who meet the following conditions:
- Registered for VAT purpose (have a code of fiscal identification).
- Trade goods with other member states of the European Union (EU).
- The total annual value of goods traded with the member states for each of the two flows – arrival and dispatch – exceeds the Intrastat value threshold established annually.
Note: The supply of services is excluded from Intrastat. Only the movements representing physical trade in goods are included.
Prerequisites
Application DE must be activated in the Application control file. Prior to working with Intrastat media data, ensure the following:
Data is written to the Intrastat media data file (based on the purchase order, stock movements/IRO, and their reception dates) from the Goods transaction Intrastat transfer, and these records are displayed on the Work with intrastat media data panel.