The Intrastat (= intra-trade statistics) recorded the intra-Community trade of goods between Germany and the other Member States of the European Union, this means, goods transactions within the Community. Intrastat – The obligations of reporting subject to VAT concerns companies whose dispatches to other EU member states or inputs from other EU Member States that have exceeded the value of 500 000 Euro for incoming goods and 800 000 EUR for outgoing goods in the current year in Germany. The reporting requirement for Intrastat begins with the month in which the aforementioned value limit has been exceeded. That is, for this month, the first statistical declaration for the direction of trade is to be delivered.

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