In addition to VAT returns, foreign companies trading in Germany may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders. This can include both sales to other companies, but also the movement of goods by the same company.
When do German Intrastat reports have to be completed?
If resident or non-resident companies move goods across the German national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.
Intrastat filings list the goods sent out of German, ‘dispatches’, as well as goods brought into German, ‘arrivals’. It is a system introduced by German with the 1993 launch of the EU free trade market since customs borders and reporting were withdrawn. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
What are the German Intrastat reporting thresholds?
Intrastat returns only need to be completed once the reporting thresholds are exceeded.
The threshold for German Intrastat arrivals is €800,000. The threshold for German Intrastat dispatches is €500,000.
German Intrastat thresholds (per annum)
What information is included in a German Intrastat filing?
Each movement of goods across the German national border to another EU country must be listed.
This shipment lists should include the trade classification, value, quantity, weight, commodity code and country of arrival or dispatch.
When should German Intrastats be filed?
Monthly Intrastats should be filed at the 10th of the month following the movements.
This can typically be done with the VAT return. There may be minor infringement penalties for late filings.
Need help with your German VAT compliance?
Researching German VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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