Taxera
Flag of GermanyIntrastat GermanyRequired above thresholdsLast reviewed October 2026

Intrastat in Germany: Intrahandelsstatistik explained

Businesses in Germany whose trade in goods with other EU countries is above the thresholds report it each month to the Federal Statistical Office (Destatis).

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The obligation

Intra-EU trade statistics (Intrahandelsstatistik, Intrastat), reported to the Federal Statistical Office

Who must report

Businesses whose dispatches or arrivals of goods to and from other EU countries are above the thresholds, in the current or the previous calendar year. Trade with non-EU countries is recorded by customs instead.

How it works

Collect goods movements from the ERP for the month → Add commodity codes, partner countries, values and quantities → Check against the thresholds and the VAT data → Review and approve → File through the official channel

Key dates for Germany

  1. Since January 2025
    Dispatches: 1,000,000 euros (before: 500,000). Arrivals: 3,000,000 euros (before: 800,000)
  2. Monthly
    Reports are made for each reporting month
  3. Online
    Reports go through the Destatis reporting portal, using the online procedures IDEV or eSTATISTIK.core
  4. Import data
    Import data is also supplemented through an exchange of microdata between EU countries, running since January 2022

What the report contains

The declaration lists the goods that left or entered Germany from and to other EU countries in the month, by commodity, value and partner country.

What your ERP has to deliver

Taxera needs every intra-EU goods movement of the month, with commodity code, partner country, value, quantity or net mass and the nature of the transaction, per company code. Values should agree with the invoices and the VAT data.

The process, step by step

ERP data
Taxera: goods movements with commodity codes
Threshold and VAT checks
Declaration ready to file

Practical insights

  • The thresholds were raised in 2025, so some businesses that reported before no longer have to. Check each entity again.
  • Exemption applies per direction: arrivals and dispatches are measured separately.

Common pitfalls

  • Continuing to report out of habit when below the new thresholds, or stopping without checking the previous year.
  • Mixing up the thresholds for arrivals and dispatches.

Linked obligations in Germany

EC Sales List: sales to EU customers built from the same data
VAT returns: values should agree with the return

Intrastat Germany: questions, answered

Official sources

Keep this guide

Download the Germany Intrastat guide as a PDF. It has the same content as this page.

More Intrastat guides

All Intrastat countriesIntrastat FranceIntrastat SpainIntrastat the NetherlandsIntrastat PolandAll countries in the Tax Tracker

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