Glossary:Intrastat
This is the stable Version.
Intrastat is the data collection system for compiling statistics on international trade in goods between the European Union (EU) Member States.
The advent of the Single Market on 1 January 1993, with its removal of customs formalities between Member States and subsequent loss of trade statistics data sources, required the establishment of a new data collection system: Intrastat. Intrastat was introduced by Council Regulation (EEC) No 3330/91 of 7 November 1991 on the statistics relating to the trading of goods between Member States.
The Intrastat system can be characterised as follows:
- data are directly collected from intra-EU trade operators once a month;
- it is closely interlinked with the VAT system relating to intra-EU trade to ensure the completeness and quality of the statistical data; and
- a system of thresholds is established to simplify data provision and reduce the overall burden on traders, particularly small ones.
Further information
- Regulation (EC) No 638/2004 of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91.
- Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92.