Intrastat declarations

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Summary:

Businesses in Luxembourg must declare their intra-Community exchanges using the Intrastat system, managed in Luxembourg by STATEC, on a monthly basis. Depending on the annual value of the exchanges, the declaration will either have to be made on paper or online.

Go to online services and forms

The free movement of goods allows businesses to trade in goods within the EU without any customs barriers.

For the purpose of collecting statistical data, businesses must declare intra-Community exchanges in Intrastat on a monthly basis.

In Luxembourg, these declarations are made to the Intrastat Department of the National Institute of Statistics and Economic Studies (Institut national de la statistique et des études économiques - STATEC).

More detailed information on the Intrastat declaration can also be found in the STATEC explanatory note.

Who is concerned

In principle, every natural person or legal entity established in Luxembourg who trades in goods with other EU Member States (intra-Community operators) must provide statistical information about those trades to STATEC.

However, operators are exempted from providing these Intrastat reports if the annual value of their intra-Community trades does not exceed:

  • EUR 250,000 for arrivals;
  • EUR 200,000 for dispatches.

If you find, at the end of the year, that the annual value of your intra-Community exchanges no longer exceeds the above-mentioned thresholds, you can apply for exemption for the flow(s) in question for the following year by writing to info-intrastat@statec.etat.lu.

In principle, the Intrastat declaration only concerns goods that physically cross the Luxembourg border to or from another Member State.

As a result, you do not need to declare:

  • triangular transactions (i.e. goods that do not physically cross the border); and
  • services provided (studies, software licences, etc.).

For maritime vessels, aircraft and spacecraft, the principle of physical movement was abandoned in favour of the principle of change of ownership.

More detailed information on specific goods and movements, and on the goods excluded from the Intrastat system, can be found in points 5.2 and 5.3 of the STATEC explanatory note.

Prerequisites

Apply for an IDEP.WEB account

To be able to submit your declaration online, you must apply to STATEC for an Idep.Web account by email to the address info-intrastat@statec.etat.lu. The following information must be provided in the application:

  • the VAT number;
  • the postal address of the taxable person;
  • the first name and surname of the contact person;
  • the email address of the contact person;
  • the mobile telephone number.

STATEC needs this information in order to send you your login details. Once the request has been accepted, you will receive your credentials (username and password) by secure email.

Preparing to complete the form

Before you start your Intrastat declaration, first check the codes:

In your Intrastat declaration, you must also comply with:

  • the VAT applicable to deliveries of goods;
  • where applicable, obligations linked to the exchange of excisable goods.

Deadlines

Once the threshold has been passed, you must declare your intra-Community exchanges monthly at the latest:

  • on the 6th working day of the month after the reference month if you are making a paper declaration;
  • on the 16th working day of the month after the reference month if you are making an online declaration via IDEP.WEB.

How to proceed

Online or paper declaration

You must submit your Intrastat declarations:

  • on paper using the relevant form;
  • online via IDEP.WEB.

The type of declaration and the method of submission depend on the annual values of the intra-Community transactions. Even if a paper declaration is possible, it is always recommended to make the declaration online via IDEP.WEB.

Type of declaration and method of submission

To reduce the administrative burden, you can make simplified declarations depending on the annual value of your intra-Community transactions:

Type of declaration and method of submission depending on the annual value of the exchanges
Annual values of intra-Community transactions (in EUR)
Arrivals < 250,000 ≥ 250,000 ≥ 375,000 ≥ 4,000,000
Dispatches < 200,000 ≥ 200,000 ≥ 375,000 ≥ 8,000,000
Type of declaration / simplified detailed detailed extended
Method of submission / IDEP.WEB or paper IDEP.WEB IDEP.WEB

Penalties

You have a legal duty to declare your intra-Community exchanges to STATEC on a monthly basis. If you refuse to provide the requested information or if you deliberately provide inaccurate or incomplete information, you are liable to be fined.

Please note that the fine does not exempt you from your obligation to provide statistical information.

Online services and forms

Online services

IDEP software package

Other language(s)

Downloadable forms

Note: view tips for using PDF forms.

Arrival - simplified declaration

Pdf

Other language(s)

Dispatch - simplified declaration

Pdf

Other language(s)

Who to contact

National Institute of Statistics and Economic Studies (STATEC) Intrastat

Address:
12, boulevard du Jazz L-4370 Belvaux Luxembourg
B.P. 10 L-4401 Belvaux
Phone:
(+352) 247 84 225
Fax:
(+352) 46 42 89
Email address:
info-intrastat@statec.etat.lu

Related procedures and links

Links

Further information

Further information

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