Intrastat
The EU system for collecting trade statistics on goods moved between EU member states. Required for businesses that trade physical goods above national thresholds. Does not apply to digital services or SaaS. Distinct from VAT reporting.
Intrastat is the EU statistical reporting system for tracking the movement of goods between EU member states. Businesses that trade goods above their country's Intrastat threshold must file monthly or quarterly returns reporting details of their cross-border goods movements. Intrastat data feeds into EU-wide trade statistics but is separate from VAT reporting — you can owe VAT on a transaction without an Intrastat obligation, and vice versa.
Intrastat vs VAT reporting
| Aspect | Intrastat | VAT reporting |
|---|---|---|
| Purpose | Trade statistics | Tax collection |
| Managed by | National statistics offices | National tax authorities |
| Applies to | Physical goods movements | All taxable supplies |
| Covers digital services | No | Yes |
| Filing frequency | Monthly | Monthly or quarterly |
| Threshold | Annual goods value above national threshold | Generally no threshold (register when VAT-applicable) |
| Penalty for non-compliance | Fines from statistics authority | Tax assessment + interest + penalties |
Who must file Intrastat
Intrastat filing is required for VAT-registered businesses in EU member states that import or export goods above the country's annual threshold. Thresholds vary significantly by country and are revised periodically. Small businesses below the threshold are exempt. The thresholds apply separately to arrivals (imports from other EU states) and dispatches (exports to other EU states) — you may be above threshold for one direction but not the other.
| Country | Arrivals threshold | Dispatches threshold |
|---|---|---|
| Germany | €800,000/year | €500,000/year |
| France | €460,000/year | €460,000/year |
| Netherlands | €1,000,000/year | €1,000,000/year |
| Spain | €400,000/year | €400,000/year |
| Italy | €350,000/year | €350,000/year |
| Poland | €4,000,000 PLN/year | €2,000,000 PLN/year |
What Intrastat requires you to report
- →Your VAT number (as the reporting party)
- →Partner country (EU member state goods moved to or from)
- →Commodity code (CN8 — 8-digit Combined Nomenclature code)
- →Statistical value (approximate transaction value in euros)
- →Net mass (weight in kilograms, for most goods categories)
- →Nature of transaction code (sale, return, processing, etc.)
- →Delivery terms (Incoterms) — required in some member states
Does Intrastat apply to digital services?
Note
Digital services — including SaaS subscriptions, API access, software licenses, streaming, and online courses — do not require Intrastat filing. Intrastat covers only physical goods. If your business sells exclusively digital services, your EU reporting obligations are VAT-related (VAT returns, OSS if applicable) and potentially DAC7 if you operate a marketplace. Intrastat does not apply.
Frequently asked questions
What is Intrastat?
Intrastat is the EU system for collecting statistics on trade in physical goods between EU member states. VAT-registered businesses that move goods above their country's annual threshold must file monthly Intrastat returns with their national statistics office. It is a statistical obligation, not a tax obligation — separate from VAT reporting.
Does Intrastat apply to SaaS or digital services?
No. Intrastat exclusively covers physical goods. Digital services — SaaS, APIs, software, streaming — have no Intrastat filing requirement regardless of their value or the volume of EU customers. For digital services, your EU compliance obligations are VAT-related (VAT registration, OSS if selling B2C, reverse charge for B2B, and potentially DAC7 if you are a marketplace operator).
What are the Intrastat filing thresholds?
Thresholds vary by country and are typically revised annually. As of 2026: Germany (€800K arrivals / €500K dispatches), France (€460K both), Netherlands (€1M both), Spain (€400K both), Italy (€350K both). Always verify current thresholds with your national statistics office as they change. Thresholds apply separately to arrivals and dispatches.
Is Intrastat the same as VAT reporting?
No — they are separate obligations managed by different authorities. VAT reporting is submitted to your national tax authority (Finanzamt, HMRC, DGFIP, etc.) and covers all taxable supplies including digital services. Intrastat is submitted to your national statistics office and covers only physical goods movements above the annual threshold. Some countries use a combined form, but the obligations remain distinct.
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Related resources
Related terms
EU VAT Number
A unique identifier issued by a national EU tax authority to businesses registered for value added tax. It enables zero-rate treatment on cross-border B2B transactions and is the basis for all EU VAT compliance.
EORI Number
Economic Operators Registration and Identification number — a unique identifier for businesses engaged in customs activities within the EU. Required for importing or exporting physical goods across EU borders. Distinct from a VAT number and not validated via VIES.
DAC7 (EU Directive 2021/514)
EU Council Directive 2021/514 requiring digital platform operators to collect, verify, and annually report seller income data and VAT numbers to national tax authorities. Applies to marketplaces and gig platforms with 30+ sellers or €2,000+ in facilitated transactions.