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German Instrastat
Germany
German Intrastat is a reporting system that requires businesses to submit statistical data on the movement of goods between Germany and other EU member states, while the EC Sales List is a report used to declare sales of goods and services to VAT-registered customers in other EU member states.
German intrastat
German Intrastat refers to the statistical system for the collection, processing, and dissemination of data on the trade in goods between Germany and other European Union (EU) member states. Intrastat is used to monitor the movement of goods within the EU single market and is an essential tool for compiling trade statistics.
Businesses involved in intra-EU trade are required to submit Intrastat declarations to the national statistical authorities, detailing their transactions with other EU member states. These declarations help in the calculation of trade balances and the monitoring of trade flows within the EU.
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Thresholds:
In Germany, businesses are required to submit Intrastat declarations if their intra-EU trade volume exceeds certain thresholds for arrivals (goods coming into Germany) and dispatches (goods leaving Germany).
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Arrivals : 800,000€
Dispatches :500,000€
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German intrastat / EC sales list
When should German Intrastat be filed?
Intrastat declarations for goods traded within the European Union are usually submitted on a monthly basis.
German EC Sales list
The German EC Sales List is a report that VAT-registered businesses in Germany use to report sales of goods and services to other VAT-registered businesses in different EU member states.
When should German EC sales list be filed?
The German EC Sales List is generally submitted on a quarterly basis. This means that businesses are required to report their cross-border sales to VAT-registered businesses in other EU member states every three months.
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The exact deadline may vary, but it is typically around the 25th day of the month following the end of the quarter.