VAT-registered businesses that trade in goods with other European Union (EU) member states are required to provide details of these transactions which are used for statistical purposes. Intrastat is the system used to collect these statistics.
Movements of goods between EU member states are called Arrivals (acquisitions, purchases or imports), and Dispatches (removals, sales or exports).
All VAT-registered businesses must show the total value of goods dispatched to other EU member states and the total arrivals of goods acquired from other EU member states in their VAT return.
This guide contains basic information. For additional basic, intermediate and advanced information on Intrastat see our section on Intrastat returns.