If a business registered for VAT purposes in Germany is involved
in the movement of goods within the EU (from and to Germany),
it generally has to fle Intrastat declarations with the Federal
Statistical Offce for each calendar month in which movements
of goods have occurred. Such movements of goods include
commission or consignment transactions, contract processing
and other transactions to be declared.
Businesses with a value of dispatches or arrivals to or from
other EU Member States which did not exceed the amount of
€ 500,000 (per direction) in the preceding year are exempt from
the obligation to declare their dispatches/arrivals. In the event
that the limit mentioned above is exceeded for the first time in
the current calendar year, the obligation to declare commences
with the month in which the threshold has been exceeded,
i.e. The first statistical declaration has to be submitted for such
month and for dispatches and/or arrivals, as the case may be.
These declarations contain information about the goods being
shipped, including inter alia the method of transportation, the
part of Germany in which the goods originated, the weight of the
goods, and an Intrastat product classifcation number.
In case of an Organschaft, each of the Organschaft members involved
in intra-EC movements of goods must complete a separate
Intrastat declaration (i.e. It is not acceptable to submit a single
Intrastat declaration for the entire Organschaft).
The threshold for arrivals is € 800,000.