What is an intrastat declaration?
Intrastat is a means of collecting information on trade in order to produce statistics on the trading of goods in the European Union.
When is it compulsory to submit an intrastat declaration?
It is compulsory to submit an Intrastat declaration when the following two conditions are met:
VOLUNTARY INTRASTAT SUBMISSION
If an intra-European Union operator, exempt from submitting the Intrastat declaration due to their volume of trade not reaching the legal exemption threshold, submits the form voluntarily they will become subject to the formal obligations ensuing from the Intrastat system.