In addition to the declarations required by the EU for declaring reverse charge VAT and the transfer of goods, a supplementary filing that reports all EU movements of goods for customs purposes is also required.
Intrastat reporting is a monthly obligation for companies who move goods cross-borders in the EU (subject to value thresholds). It enables governments and the EU to track trade between countries for statistical purposes. Increasingly, it is also being used as a check on potential VAT fraud.
Like EC Sales Lists, it is separate from the EU VAT returns and reporting process, although based on the same data.