Understanding Intrastat: Your Guide to EU Goods Movement Reporting

What is Intrastat?

Intrastat is the system for collecting statistics on the movement of goods between member states of the EU.

In what circumstances does Intrastat apply?

When VAT-registered businesses exceed the Intrastat arrivals or dispatches threshold, the movement of goods needs to be recorded in an Intrastat declaration. If goods are imported from outside the EU or exported out of the EU, an Intrastat declaration will not need to be filed with Revenue.

Intrastat does not apply to businesses that only provide services.

What are the Intrastat thresholds?

As of 1 January 2025, the Intrastat reporting thresholds are as follows:

• Intra-EU dispatches (including Northern Ireland): €750,000

• Intra-EU arrivals (including Northern Ireland): €750,000

How does Intrastat operate?

Intrastat declarations must be prepared on an offline platform and digitally submitted to the Revenue Commissioners. Detailed information about the goods moved between the member states is required. The declarations should include:

• Commodity code

• Value of goods

• Quantity and weight

• Country of origin

• Mode of transport

• Delivery terms

What are my filing obligations and deadlines?

Intrastat declarations must be submitted no later than the 23rd day of the month following the reporting period. Failure to submit declarations may result in a penalty of €1,265, with an additional €60 charged for each day of continued non-compliance.

How can Nathan Trust help?

We can assist you with preparing and submitting the returns to the Revenue Commissioners, ensuring compliance is maintained at all times. Contact us using the form below. Alternatively, you can email us with your query to sales@nathantrust.com, and our team will reach out to you as soon as possible.