Intrastat in ecommerce and digital services
Intrastat plays a role in ecommerce, requiring declarations for goods sold online and shipped to customers, while digital services (such as software downloads) are exempt from Intrastat reporting. As ecommerce continues to grow in the European Union, it’s important that businesses understand the difference between the two and when Intrastat declarations are required.

Ecommerce and Intrastat
Ecommerce businesses must submit Intrastat declarations for goods sold and shipped between EU countries (provided they exceed the relevant thresholds), ensuring accurate reporting of intra-community transactions. By complying with Intrastat requirements, ecommerce businesses can maintain accurate trade statistics and avoid potential penalties associated with noncompliance.

Digital services and Intrastat exemptions
Digital services, such as software downloads or streaming services, are exempt from Intrastat reporting as they’re considered services rather than goods. This exemption simplifies the reporting process for businesses that provide digital services across EU Member States, allowing them to focus on delivering quality products and services to their customers.

Modernisation of Intrastat: changes and improvements
The modernisation of Intrastat aims to reduce the burden on businesses while maintaining data quality, with key changes including the use of export data for imports, potential exemptions for smaller exporters, and a focus on net mass accuracy. By streamlining the reporting process and improving the accuracy of trade statistics, the modernised Intrastat system benefits both businesses and policymakers by producing statistics that are more reliable and useful.

Why modernise Intrastat?
Modernising Intrastat is essential to streamline the reporting process, reduce the burden on businesses, and improve data quality for intra-EU trade statistics. The modernisation also serves as a precursor for the potential elimination of Intrastat arrival reports and the simplification of compliance requirements, making it easier for businesses to meet their reporting obligations.

This would result in a more efficient and cost-effective reporting process, as well as improved data.

Key changes and benefits for businesses
Key changes in the modernised Intrastat system include allowing National Statistical Authorities to use export data for imports and potentially exempting smaller exporters from reporting intra-EU trade data. These changes help businesses save time and resources by reducing reporting requirements, while also improving the accuracy of trade statistics for better policymaking and economic analysis.

Intrastat and Brexit: Implications for UK-EU Trade
Brexit has impacted Intrastat declarations for goods traffic with Great Britain, but not for deliveries to Northern Ireland, which still follows EU Intrastat rules.

Understanding the implications of Brexit for Intrastat declarations is crucial for businesses engaged in trade between the UK and EU countries, as well as for those operating in Northern Ireland.

Post-Brexit Intrastat reporting
Post-Brexit, Intrastat reporting has changed for goods traffic between the UK and EU, with new customs procedures and requirements in place. Businesses trading between the UK and EU should familiarise themselves with these changes and ensure that they remain compliant with both UK and EU trade regulations.

Northern Ireland and EU trade
Northern Ireland continues to follow EU Intrastat rules, with thresholds for arrivals at £500,000 and dispatches at £250,000 in 2023. Businesses operating in Northern Ireland should be aware of these thresholds and ensure that they submit accurate Intrastat declarations to maintain compliance with EU trade regulations.

Tips for efficient Intrastat management

Efficient Intrastat management involves maintaining accurate records, utilising technology and software solutions, and seeking expert help when needed to ensure compliance and avoid penalties. By staying organised, leveraging technology, and consulting with Intrastat specialists, businesses can streamline their reporting process and focus on their core operations.

Staying organised
Staying organised with accurate records is crucial for efficient Intrastat management, helping businesses track intra-community transactions and meet reporting requirements. By maintaining up-to-date records of dispatches and arrivals, businesses can ensure that they submit accurate Intrastat declarations and avoid potential penalties associated with noncompliance.

Utilising technology
By utilising technology and software solutions, businesses can streamline the Intrastat reporting process, making it easier to submit accurate and timely declarations. These solutions, such as MIC INTRA and VAT reporting software, can help businesses automate data collection, simplify submission, and provide real-time updates on their Intrastat