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In addition to VAT returns, foreign companies trading in Germany may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders. This can include both sales to other companies, but also the movement of goods by the same company.
If resident or non-resident companies move goods across the German national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.
Intrastat filings list the goods sent out of German, ‘dispatches’, as well as goods brought into German, ‘arrivals’. It is a system introduced by German with the 1993 launch of the EU free trade market since customs borders and reporting were withdrawn. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
Intrastat returns only need to be completed once the reporting thresholds are exceeded.
The threshold for German Intrastat arrivals is €800,000. The threshold for German Intrastat dispatches is €500,000.
Arrivals | Dispatches |
---|---|
€800,000 | €500,000 |
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