Intrastat is the system for collecting statistical data on trade in goods between EU member states. When a company makes intra-Community supplies or acquisitions (BtoB purchases and sales with transport between EU member states) above certain thresholds set by each member state, it must periodically submit a specific declaration.
Officially, this system is used to compile intra-EU trade statistics, making it possible to analyze economic flows and adjust European trade policies.
However, beyond its statistical role, Intrastat is today a key tool in the fight against intra-Community VAT fraud.
Tax authorities in different countries use this data to cross-check information declared by companies (deliveries vs. acquisitions declared in other countries).
When discrepancies are detected, this can trigger targeted tax audits aimed at verifying the reality of commercial flows and the correct application of the intra-Community VAT system.
Intrastat therefore plays a direct role in securing and monitoring the internal market. Compliance with Intrastat obligations is therefore strategic for companies, both in terms of VAT compliance and avoiding the risk of VAT penalties.