Companies established or registered in a Member State of the European Union that carry out intra-community exchanges, either for arrivals or dispatches, are subject to an Intrastat declaration provided that they have reached the current thresholds in that particular country. This refers to the number of purchases or sales of the transactions made within the EU’s domestic market.
Intrastat declarations are monitored by statistic authorities. Intrastat declarations must be submitted on a monthly basis and must be sent according to the calendar which has been defined by the Customs Department of each country.