Understanding the Legal Bases of Intrastat Reporting

The formation of the EU, which was agreed upon by the Member States in the Maastricht Treaty on February 7, 1992, aimed to extend the scope of economic cooperation and political integration. The long-planned European Single Market finally became a reality on January 1, 1993. As a consequence, customs supervision of goods movements within the EU has been abolished.

Customs declarations, however, also formed the basis for the retrieval of statistical data in intra-Union goods movements. As these data continue to be of particular importance for trade policy, the EU established the permanent statistical retrieval system Intrastat. This system collects data solely on intra-Union goods movements. Imports from and exports to third countries as well as intra-Union goods movements of non-Union goods are the subject of foreign trade statistics.

While data for foreign trade statistics are still retrieved from customs declarations, data for intra-Union trade statistics are collected directly and periodically by the statistical authorities of the Member States. Regulation (EU) 2019/2125 on European business statistics, the so-called EBS Regulation, and its Implementing Regulation (EU) 2020/1197 are the main legal bases for the data collection for intra-Union trade statistics.

As a rule, only companies are required to submit information. A requirement to submit information only arises when receipts and dispatches in the previous year have exceeded a reporting threshold to be set by the national authorities. The reporting period or the reference period is generally the calendar month of the dispatch or the receipt of goods.

The submission deadline is determined by the national authorities. It generally ends between the fifth and tenth working day after the end of the reporting period. The national authorities may also permit the declaration of an intra-Union goods movement in the subsequent month if there is no invoice for the process that is relevant for the declaration in the reference period.

As a rule, Intrastat declarations only cover the goods movements between the Member States. Receipts and dispatches of Union goods are declared separately. Companies are required to submit information in the Member State in which the goods are received or from which they are dispatched. Receipts and dispatches that are free of charge and intra-Union subcontracting also have to be reported.

Article 13 of Chapter V of the EBS Regulation lists the mandatory data elements of intra-Union trade in goods statistics. Annex V to Implementing Regulation (EU) 2020/1197 specifies these data elements in more detail:

• Reporting unit for intra-Union trade in goods statistics identified by an individual identification number
• Invoice amount without value added tax (taxable amount or equivalent)
• Statistical value of the goods
• Net mass in kilograms and supplementary unit where applicable according to the CN
• Member State of consignment
• Member State of destination
• Country of origin
• Commodity according to the CN
• Nature of transaction
• Mode of transport at the border (optional)
• Partner operator in the Member State of receipt identified by an individual identification number
• Statistical procedure (optional)
• Delivery terms (optional)

Individual Member States may require additional data as specified in the national legislation.

The Implementing Regulation defines the statistical value as "the value of the goods at the time and place they cross the border of the Member State of export, on export, and of the Member State of import, on import".