Intrastat is the system for collecting information and producing statistics on the trade in goods between countries of the European Union (EU).
It began operation on 1 January 1993, when it replaced customs declarations as the source of trade statistics within the EU. The requirements of Intrastat are similar in all member states of the EU, although there are important exceptions.
Each member country establishes an annual threshold value below which a business is not required to file Intrastat forms.
For the Intrastat system, the customs authorities provide the national authorities with statistics on dispatches and arrivals of goods. Member states then transmit their data to Eurostat on a monthly basis, generally within 40 days. The national authorities collect the following data:
- the identification number allocatted to the party responsible for providing information;
- the reference period;
- the flow (arrival, dispatch);
- the commodity;
- the value of the goods;
- the quantity of the goods;
- the partner Member State;
- the nature of the transaction.
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