Declaration of exchange of goods (Intrastat)

The declaration of exchange of goods is a document intended to inform customs of intra-Community exchanges of goods. 

Today, for a company in the European Union (EU) to carry out commercial operations in other member countries, it must prepare a declaration of exchange of goods. The customs service will thus be able to update trade statistics between EU member countries, as well as also ensure control of intra-Community transactions, particularly with regard to VAT.

The Declaration of Exchange of Goods (or Intrastat declaration), must group together all the movements of Community goods circulating between the Member States. However, certain categories of goods continue to be subject to more complex formalities (alcoholic beverages, medicines, etc.) and are therefore excluded from the declaration of exchange of goods. 

The Intrastat declaration must be prepared by any person subject to VAT carrying out intra-Community transactions of goods. This can be mandated to another person (SORECO for example).