What Intrastat is

Every month, companies that ship a lot of goods within the EU report what they shipped: commodity codes, values, weights, and the countries of dispatch and arrival. The data feeds European trade statistics, next to the VAT return and the ICP declaration. The three describe the same trade from different angles.

Who files

CBS sets reporting thresholds per year, separately for arrivals and dispatches. CBS informs the companies above the thresholds in writing. You start filing when you receive this letter. Only companies above the thresholds file.

What the report contains

  • The commodity code (GN code) per product group.
  • Invoice value and net mass.
  • Country of dispatch or destination, and the nature of the transaction.

In practice

You file monthly through the CBS portal. Keep a product file with the GN code for each product. Most of the Intrastat work can then be done automatically. Importers who ship goods through Rotterdam often combine this with the Article 23 deferment for customs.

Intrastat is one of the monthly returns a fiscal representative files for a non-EU company that ships within the EU. You can find the full list and the fee in fiscal representation in the Netherlands for non-EU companies.

Every quarter and every year, a Dutch company keeps records and files returns. What does it cost to hand this work over? See bookkeeping in the Netherlands for owners abroad.

Further reading

See also VAT on samples, gifts and promotional goods and the margin scheme.