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.
- 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.