Intrastat declarations

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

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

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

Who is concerned?

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

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

  • EUR 200,000 for arrivals;
  • EUR 150,000 for dispatches.


Preliminary steps

In order to complete their Intrastat reports, operators are required to first check the codes corresponding to the type of exchange to be declared:

Operators who wish to submit their declaration electronically, must download STATEC's IDEP software package.

Intra-Community operators have to comply with:


Businesses must declare their intra-Community exchanges on a monthly basis at the latest:

  • on the 6th working day of the month following the month of reference, if the report is submitted on paper.
  • on the 16th working day of the month following the month of reference, if the report is submitted electronically.

How to proceed

Online or paper declaration

Businesses may send their reports:

Type of declaration according to the annual trading volume

In order to reduce administrative burden, businesses may make simplified declarations according to the annual amount of their arrivals and dispatches:

Type of declaration according to the annual amount of exchanges


Annual value

Type of declaration


< EUR 200,000

No declaration

< EUR 375,000

Simplified declaration

< EUR 2,500,000

Detailed declaration

> EUR 2,500,000

Extended declaration


< EUR 150,000

No declaration

< EUR 375,000

Simplified declaration

< EUR 4,500,000

Detailed declaration

> EUR 4,500,000

Extended declaration

Online services and forms

Who to contact


Related procedures and links

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