Intrastat in Germany: Amendment of the Foreign Trade Statistics Act (AHStatG-ÄndG) and the Implementing Regulation (AHStatDV-ÄndV) Starting March 5, 2025

The amendment of the Foreign Trade Statistics Act (AHStatG-ÄndG) on March 5, 2025, and the implementing regulation of this law (AHStatDV-ÄndV) on March 6, 2025, will lead to a significant reduction in the bureaucratic burden for businesses.

As a result, the reporting thresholds for Intrastat foreign trade statistics in Germany will be increased retroactively from January 1, 2025, aiming to relieve businesses as quickly as possible.

Starting in January 2025, the reporting obligation for Intrastat data in Germany will apply to businesses (according to § 2 VAT Act) that:

• Ship goods to other EU countries, and whose exports exceed 1 million euros in the current or previous calendar year (previously 500,000 euros).
• Import goods from other EU countries, and whose imports exceed 3 million euros in the current or previous calendar year (previously 800,000 euros).

If in the current or previous year, exports to the EU exceeded 1 million euros, and at the same time, imports from the EU exceeded 3 million euros, the business is required to report data in both trade directions.

If, during the calendar year, the value of goods traded exceeds the reporting threshold, the obligation to report Intrastat data in Germany will arise from the month in which the threshold was exceeded (§ 14 paragraph 5 AHStatG).

Businesses that did not exceed the new reporting thresholds in 2024 or 2025 are no longer required to submit Intrastat declarations in Germany and can stop submitting them immediately. This obligation will only arise again once the new limits are exceeded. However, voluntary submission of Intrastat reports will still be possible.

Regardless of the retroactive application of the new regulations from January 1, 2025, already submitted Intrastat reports for January 2025 will remain valid, be included in the foreign trade statistics, and can be corrected if necessary. It is not required to resubmit reports due to the changes in the regulations.

Further Simplifications

Under certain conditions, simplified reporting of goods statistics is possible, subject to certain threshold values. If the statistical value of a good or shipment does not exceed this limit, a simplified report can be requested in accordance with § 30 AHStatDV at the Federal Statistical Office. Additionally, § 31 AHStatDV provides further simplifications that do not require prior approval from the authorities.

The amendment of AHStatDV leads to an increase in the de minimis thresholds, which represents another reduction in administrative costs for businesses.

Further information on the simplifications according to § 30 and § 31 AHStatDV can be found in Chapter 6 of the guide to the statistics of intra-EU trade.

Additional Changes

The amendments to AHStatG and AHStatDV also include other clarifications of the existing regulations. These involve, among other things, the rules for correcting erroneous reports and the registration of partial shipments. Detailed information on this can be found in the updated guide to Intrastat statistics in Germany.

If you require Intrastat reports in Germany, please contact us via the contact form: https://taxopolis.eu/kontakt-tick/