The EU's Council of Ministers has stated that in order to be able to show the internal market development information on trade in goods between the EU member states are collected. Intrastat system is based on basic EU rules and applies to all member states. Instead of submit a customs declaration with details of goods at the borders you present a statistics reporting (Intrastat) to the relevant authority. If you receive an injunction to report Intrastat, you are required by law to submit the requested information. If you do not submit the requested information, you may receive penalties. The practical application is slightly different between the member countries and also the threshold for reporting obligations.

Depending on the products and your sale you then you want to know the number, weight, volume, (transport, in some cases), region and invoiced value and from which country the goods come from or sent to. Even items that are returned and replacements must be reported in intrastaten.

It is important to present accurate reports on time and to keep the business system updated with current CN8-koder/taric number.

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