Statistical formalities (Intrastat)

The principle of the free circulation of Union goods among the Member States of the European Union led to the disappearance of all customs barriers and eliminated the need to make customs declarations.

Companies must however declare their intra-Community movements of goods in a monthly Intrastat declaration.

The Intrastat declaration is used to collect statistical data on international commerce.

In Luxembourg, Intrastat declarations are filed with the National Institute of Statistics and Economic Studies of the Luxembourg (STATEC), that next sends the monthly statistics to the Statistical Office of the European Union (Eurostat).

Companies that must make an Intrastat declaration

Intrastat declarations are required of companies that are registered for VAT in Luxembourg and that receive or send goods in Luxembourg from other Member States as part of the following transactions:

• purchase or sale of goods

For example: a Luxembourg company that sells goods to a French customer must declare the movement of goods in an Intrastat consignment declaration.

• shipment or receipt of goods without change of ownership

For example: a Luxembourg company that temporarily ships goods for repair must declare the movement of goods in an Intrastat consignment declaration.

• holding of goods sent or received on behalf of another company

For example: a Luxembourg company that receives goods for repair must declare the movement of goods in an Intrastat consignment declaration.

Some companies however are exempt from filing the Intrastat declaration. Companies whose annual volumes of intra-Community exchanges of goods do not exceed a certain threshold are exempt from filing the declaration:

• €200,000 for the introduction of goods in Luxembourg
• €150,000 for the shipments of goods from Luxembourg.

Movements of goods excluded from the Intrastat declaration

The following movements of goods are excluded from the Intrastat declarations:

• movements of non-Union goods circulating under a suspensive customs procedure
• movements of goods that cross through the country or that stop there for transport-related reasons
• temporary movements of goods for uses not exceeding 24 months (except for repairs and work under contract).

Content of the Intrastat declaration

The type and content of the Intrastat declaration vary according to the nature and value of the intra-Ccommunity movements of goods to declare by the company: