In addition to VAT returns and ESL, German VAT registered businesses may be required to report additional statistical data known as intrastat reporting. The goods crossing national borders for both dispatches and arrivals are to be reported when certain thresholds are met or exceeded.
When do German Intrastat reports need to be completed?
German intrastat reports are required to be filed when the threshold for dispatches or arrivals has been exceeded when making sales across the German border. It does not include goods leaving(exports) or arriving(imports) within the union.
The thresholds for reporting are;
- Dispatches: €500,000
- Arrivals: €800,000
The intrastat report should be filed by the 10th of the month following the movement of goods.
Each movement across the German border would need the trade classification, value, quantity, weight, commodity code and country of arrival or dispatch to be reported