Intrastat from €1.000.000: Obligations and switch to .CORE for accountants
Yes, an Intrastat declaration is mandatory in Germany as soon as your shipments exceed €1.000.000 or your receipts exceed €3.000.000 in a calendar year. The Federal Statistical Office (Destatis) is responsible, and the data is submitted electronically via the IDEV or eSTATISTIK.core systems. Those who remain below these thresholds are exempt from the reporting requirement but can submit a declaration voluntarily.
In short:
- If the threshold values are exceeded, the obligation to provide information remains in effect for the following year, even if the threshold is only exceeded once.
- Notifications concern goods that are in free circulation within the EU, e.g. German shipments to EU customers or warnings received, but not customs declarations.
- The IDEV and .CORE procedures are used for data transmission, with .CORE becoming mandatory from 2027 onwards and timely conversion being recommended.
- Common sources of error include outdated commodity codes; automatic data validation before reporting and a clear process routine help to avoid errors.
Table of Contents
- Who is required to report and how do the reporting thresholds work?
- Which goods movements must be reported?
- How do I register practically? IDEV, .CORE and the migration
- What information must be included in the Intrastat declaration?
- Deadlines, error messages and corrections: What you need to know
- Practice & Compliance: Master data, commodity codes and processes for error prevention
- Automated customs processes simplify Intrastat preparation.
- Sources
Who is required to report and how do the reporting thresholds work?
In principle, anyone who is a business owner under the Value Added Tax Act and engages in intra-Community trade is subject to reporting requirements. This tax-related business owner status forms the legal basis for the obligation to provide information to Destatis, regardless of the legal form of the business.
The decisive factor is the threshold values, which have been in effect retroactively since January 1, 2025, and are significantly higher than before. Prior to the reform, the limits were €500.000 for dispatches and €800.000 for incoming shipments. Since January 2025, the limits are €1.000.000 and €3.000.000 respectively..
- Shipment: Reporting obligation applies from a goods value of €1.000.000 per calendar year.
- Entrance: Reporting obligation applies from a goods value of €3.000.000 per calendar year.
- Exceedance: Anyone who crosses the threshold is generally required to provide information for the entire following year. even if the violation only occurs once.
- Voluntary notification: Some companies continue to report below the threshold to keep their internal trading data consistent.
For ongoing accounting, this means that a single outlier month can trigger the reporting obligation for twelve months. Those whose figures are just below the threshold should check their cumulative values quarterly, not just at the end of the year.
Which goods movements must be reported?
Intrastat records the physical movement of goods within the EU between EU member states, i.e., goods that are already in free circulation within the EU. The following are typically subject to reporting requirements:
- Shipments of German goods to customers in other EU countries.
- Incoming goods from other EU countries, such as raw materials or merchandise.
- Contract processing transactions, in which goods go abroad for processing and are then returned.
- Distance sales to private customers within the EU, provided they reach the reporting threshold.
Goods declared for customs purposes via ATLAS, i.e., imports or exports with third countries, are not subject to additional Intrastat reporting. Statistical recording is already carried out via the customs declaration; a duplicate declaration is neither necessary nor intended. Furthermore, for ships, aircraft, or other goods listed in Chapters 88 and 89 of the Combined Nomenclature, the transfer of economic ownership is decisive, not the physical border crossing.
How do I register practically? IDEV, .CORE and the migration
Two methods are available for the actual data transmission, both based on the online reporting procedures of the Federal Statistical Office. IDEV is suitable for manual data entry via a web form or CSV import, but is limited to files up to 1 MB. eSTATISTIK.core, or .CORE for short, is the more modern survey portal with a verification function called "Check Delivery" that identifies errors before the actual transmission.
Important for planning: File reports in INSTAT/XML format will only be processed via .CORE; IDEV will only support this format until the end of 2026. Anyone still reporting via IDEV using files should not postpone the switchover until the last few weeks.
Here's how to proceed practically:
- Export product data from the ERP system and check it for completeness.
- Register at .CORE if you haven't already, and test your login details.
- Upload a test file via "Check delivery" and evaluate error messages.
- After successful verification, send the final delivery and archive the confirmation.
Pro tip: Test file uploads in .CORE several months before the IDEV deprecation date. Those who wait until 2027 risk delays in the initial notification after the transition.
What information must be included in the Intrastat declaration?
The EU legal framework stipulates which fields a complete declaration must contain, including the commodity code according to the Combined Nomenclature, the value of the goods, and the unit of measure. Specifically, these are:
- Commodity code (CN): An eight-digit code that uniquely classifies the goods.
- Value of goods: The statistical value is in euros, excluding VAT.
- Unit of measure: Weight or quantity, depending on the type of goods.
- Direction of traffic: Dispatch or receipt.
- Identification number: Indicates the type of transaction, such as purchase or contract processing.
Experience has shown that the commodity code is the most error-prone piece of information, because the EU updates the Combined Nomenclature annually, and outdated codes automatically trigger queries. You must keep supporting documents for the declaration for three years; the transmission itself is encrypted and subject to the usual data protection regulations for electronic communication with public authorities.
Deadlines, error messages and corrections: What you need to know
The report must be submitted by the 10th working day of the month following the reporting period. Even if there were no relevant goods movements during the reporting period, a so-called "zero report" is still required; a nil report is sufficient.
- Deadline: 10th working day of the following month, calendar date, non-negotiable.
- No report: A report is required even if there is no movement.
- Correction: Errors can be corrected subsequently via the respective reporting procedure; the earlier, the simpler it is.
- Follow-up questions: In case of discrepancies, Destatis usually contacts the customer in writing; a prompt reply prevents further inquiries.
Those who regularly miss the deadline should schedule the notification as part of the monthly accounting process, not as a separate additional task at the end of the month.
Practice & Compliance: Master data, commodity codes and processes for error prevention
The most frequent source of errors in Intrastat declarations is outdated or incorrect commodity codes, usually resulting from failure to implement EU updates to the Combined Nomenclature. A standardized routine for maintaining master data saves more time than any subsequent error correction.
- Check commodity codes against the current CN directory at least annually.
- Clearly assign responsibilities: who checks, who reports, who archives.
- Store supporting documents and registration confirmations in a structured and searchable manner.
- Run an automatic validation of the required fields before each file export.
Especially with fields like unit of measure and customs identification number, mapping errors frequently occur in automated systems because ERP structures and reporting fields don't align. A central dashboard that consolidates shipping data and customs classification in one place significantly reduces this risk, because values are entered only once and then used consistently. Anyone who regularly receives customs inquiries will find this helpful. practical approaches to data validation often more useful than manual follow-up checks.
Pro tip: Create a fixed checklist for month-end closing that covers commodity code updates, data export, and deadline checks in that order. This way, Intrastat becomes routine instead of a stressful task.
Automated customs processes simplify Intrastat preparation.
The actual notification is only the final step; the real work lies in correct master data and clean classification of commodity codes.
Paket International automates precisely this preparatory process: The platform connects ERP and online shop systems with customs classification and generates shipping documents without the need for manual entry of commodity codes. Because customs values and commodity codes are calculated centrally and stored uniformly, this data can be used directly for export to IDEV or .CORE instead of being compiled from multiple systems. For companies that ship internationally with DHL, UPS, FedEx, DPD, or DB Schenker, this means less manual paperwork and a more consistent data foundation across all shipments. Determine customs tariff number If the next notification is due, this step can be directly integrated into the automated shipping process. This is also worthwhile for bulky or heavy goods whose logistics are calculated separately. A look at the actual costs of heavy transportbefore the shipping route is finalized. Anyone wishing to manage the entire process, from cost calculation to customs clearance, in one place will find the appropriate overview at [link to overview]. International shipping with professional customs clearance.
Sources
For legally sound details, it is worth taking a direct look at the Guide to Intra-Community Trade Statistics from Destatis as well as the current information in the survey portal for IDEV and .CORE. Both sources form the primary basis for procedures, deadlines and exceptions.
- Federal Statistical Office – Registration thresholds 2025