An Intrastat report is statistical data, showing the amount of goods a business has moved between EU countries. It includes:
- stock moved between warehouses in different countries
- sales shipped from one EU country to another
- purchases made in one EU country and delivered to a warehouse in another.
When the EU became a single market, import documents and border formalities between member states were removed. Intrastat returns replace those things, so tax authorities and statistics departments across the EU can still get a sense of what’s moving across borders.