Intrastat declarations
Last update
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.
Prerequisites
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:
- VAT applicable to the supply of goods;
- where applicable, obligations linked to the exchange of excisable goods.
Deadlines
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:
- either in paper format (see forms hereafter);
- or electronically through the IDEP software package.
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 |
|---|---|---|
Arrivals |
< EUR 200,000 |
No declaration |
< EUR 375,000 |
||
< EUR 2,500,000 |
||
> EUR 2,500,000 |
||
Dispatches |
< EUR 150,000 |
No declaration |
< EUR 375,000 |
||
< EUR 4,500,000 |
||
> EUR 4,500,000 |
Online services and forms
Who to contact
Intrastat
-
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
