For the purpose of collecting statistical data, businesses must declare intra-Community exchanges in the Intrastat system on a monthly basis; Operators are exempted if the annual amount of their intra-Community exchanges does not exceed EUR 200,000 for arrivals and EUR 150,000 for dispatches.
For the purpose of collecting statistical data, businesses must declare intra-Community exchanges in the Intrastat system on a monthly basis; Operators are exempted if the annual amount of their intra-Community exchanges does not exceed EUR 200,000 for arrivals and EUR 150,000 for dispatches.
In Luxembourg, businesses must declare their intra-Community exchanges on a monthly basis to the “Institut national de la statistique et des études économiques” (STATEC) at the latest on the 16th working day of the month following the month of reference if the report is submitted electronically.
In the Covid-19 context, the STATEC have announced tolerance measures relating to Intrastat declarations for the following months:
- Intrastat return for February 2020 >>> deadline is postponed to April 24, 2020
- Intrastat return for March 2020 >>> deadline is postponed to May 15, 2020
- Intrastat return for April 2020 >>> deadline is postponed to June 8, 2020
- Intrastat return for May 2020 >>> deadline is postponed to June 30, 2020
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Michaela Merz 