Intrastat declarations

This page was last modified on 11-01-2018

The free movement of goods allows businesses to trade in goods within the EU without any customs barriers.

However, for the purpose of collecting statistical data, businesses must declare intra-Community exchanges in the Intrastat system on a monthly basis.

In Luxembourg, these declarations must be made to the Intrastat Department of the National Institute for Statistics and Economic Studies (Institut national de la statistique et des études économiques - STATEC).

Forms / Online services

Carry out your procedure:

Who is concerned

In principle, every natural or legal person established in Luxembourg who trades in goods with other EU Member States (intra-Community operators) must provide statistical information about these exchanges to the STATEC.

However, operators are exempted from providing Intrastat reports if the annual amount of their intra-Community exchanges does not exceed:

  • EUR 200,000 for arrivals;
  • EUR 150,000 for dispatches.

Preliminary steps

In order to fill in their Intrastat reports, operators must first check the relevant codes for their exchanges that must be declared:

If the operator wishes to make his declarations electronically, he must download STATEC's IDEP software package.

Intra-Community operators must also be sure to respect:

Duration and deadlines

Businesses must declare their intra-Community exchanges on a monthly basis at the latest:

  • on the 6th working day of the month following the month of reference, if the report is submitted on paper;
  • on the 16th working day of the month following the month of reference, if the report is submitted electronically.

How to proceed

Online or paper declaration

Businesses may send their reports:

Type of declaration according to the annual trading volume

In order to reduce administrative burden, businesses may make simplified declarations according to the annual amount of their arrivals and dispatches:

Type of declaration according to the annual amount of exchanges

 

Annual value

Type of declaration

Arrivals

< EUR 200,000

No declaration

< EUR 375,000

Simplified declaration

< EUR 2,500,000

Detailed declaration

> EUR 2,500,000

Extended declaration

Dispatches

< EUR 150,000

No declaration

< EUR 375,000

Simplified declaration

< EUR 4,500,000

Detailed declaration

> EUR 4,500,000

Extended declaration

Who to contact

National Institute of Statistics and Economic Studies (STATEC)
13, rue Erasme
Centre Administratif Pierre Werner
L - 2013 - Luxembourg
Postal box BP 304
Luxembourg
Phone: (+352) 247 84219
Fax: (+352) 46 42 89
Email data-intrastat@statec.etat.lu