VAT Guides Reporting Obligations

What is an Intrastat declaration?

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.

Related articles

The Reverse Charge Mechanism

Certain supplies of goods and services are subject to a mechanism, whereby the customer, rather than the seller is responsible for declaring the applicable VAT. This varies between countries.

Read more
Moving Goods within the EU

If you are involved in the movement of goods between EU countries - whether it's for commercial purposes or simply your own stock - there are several VAT compliance issues to consider.

Read more
What is an EC Sales List?

If a business makes sales to businesses VAT registered elsewhere in the EU, filing of an EC sales list will be necessary.

Read more