Concept Definition
What is Intrastat?
Intrastat is the EU system for collecting statistics on the physical movement of goods between EU member states. It requires businesses exceeding a threshold to file monthly Intrastat declarations. Intrastat is separate from VAT and covers physical trade flows rather than invoiced amounts.
How does Intrastat differ from EC Sales Lists?
Intrastat and EC Sales Lists (ESL) both relate to intra-EU trade but serve different purposes:
- Intrastat: Records physical movement of goods. Statistical purpose. Filed with national statistical office.
- EC Sales List (ESL): Records VAT-exempt intra-EU supplies of goods and services. Filed with tax authority. Used for cross-checking by VIES.
- Overlap: Both are triggered by intra-EU goods movement, but thresholds and authorities differ.
Frequently Asked Questions
- Is Intrastat being abolished?
- The EU is reforming Intrastat through the SIMSTAT and Central VAT Single Window initiatives, which may reduce or eliminate separate Intrastat filings by deriving trade statistics from VAT and customs data. The timeline for full reform varies by member state.
- Does Intrastat apply to services?
- No. Intrastat covers only physical goods movements. Cross-border services are not reported via Intrastat. Services are reported on EC Sales Lists when they are reverse charge B2B services to other EU member states.