European Union (EU) regulations require member nations to submit reports concerning Intra-EU trade. The term Intrastat (for Intra-EU Trade Statistics Reporting) refers to the system used by customs officials to monitor this trade. The system fully supports Intrastat reporting requirements.

Overview
Introduces Intrastat.

Intrastat Reports
Lists the basic information displayed on Intrastat reports.

Types of Intrastat Data
Summarizes the three types of data recorded for Intrastat reporting.

Intrastat Features
Describes the main features of Intrastat.

Intrastat Functions
Lists the Intrastat maintenance, inquiry, and printing functions.

The completion of the single European market on December 31, 1992, resulted in important changes concerning value added tax (VAT). All customs formalities and documentation checking at the borders within European Union (EU) countries were abolished January 1, 1993. However, statistics are of interest for government departments and for business since they are important sources of information for developing economic policy, identifying markets, and determining market penetration by competition.

Intrastat has developed as the new system for collecting foreign trade statistics in the movement of tangible goods between EU countries.

Extrastat reporting covers the collection of trade statistics for movement of goods between EU and non-EU countries. While Extrastat is a common EU requirement, in most countries the customs authorities collect the data. The functionality is included here for the Netherlands, where companies rather than customs authorities collect the data for reporting. See Extrastat.