The glossary to understand and take action

Intrastat

A system for the statistical collection of trade in goods between Member States of the European Union.

Démarche et formalité · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

What is this process for?

In Luxembourg, declarations are submitted to STATEC according to the applicable flows and thresholds. They must be distinguished from VAT returns and recapitulative statements: the scopes, information and deadlines are not identical.

In your file

How to prepare the process

Intrastat collects statistical information on trade in goods between Member States for operators subject to the obligation. This declaration is separate from the VAT return. The scope, thresholds and data required must be checked for the relevant year and flow under review. Monitoring physical movements, values and classifications facilitates the preparation and consistency of declarations.

A scenario to help you understand

Educational example

A company buys and sells goods in the European Union. It separately checks its Intrastat obligation for the relevant flows and its VAT obligations.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier les seuils et flux concernés
  • Fiabiliser les données de marchandises
  • Rapprocher les sources utilisées

The practical question

Find out more

Pourquoi rapprocher Intrastat de plusieurs sources internes ?

Les données statistiques portent sur les mouvements de biens et nécessitent des informations qui ne figurent pas toujours dans la seule comptabilité : nature, flux, quantités ou classifications selon les exigences. Rapprochez achats, ventes et logistique pour expliquer les différences. L’objectif n’est pas de copier un total TVA, mais de produire la déclaration correspondant aux mouvements concernés.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Intra-Community supplyA supply of goods involving movement between two Member States of the European Union, the VAT treatment of which depends on the conditions of the transaction.Intra-Community VATThe term intra-Community VAT concerns the VAT treatment of transactions between Member States of the European Union.STATEC — statistics and economic studiesSTATEC produces statistics and economic studies on Luxembourg. Companies use its data to understand their environment and may be concerned by its surveys or statistical declarations.Customs and Excise Administration (ADA)The Customs and Excise Administration is involved, in particular, in customs formalities and excise duties in Luxembourg. Companies importing or exporting goods must identify the procedures applicable to their flows.Audit trailA set of links and records making it possible to understand a transaction from its source document through to its recording and controls.VATValue added tax (VAT) is a consumption tax applied to transactions falling within its scope according to their own rules.

Put it into practice

Explore further with our guides

Practical guideIntrastat: organising data on trade in goods

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.