Law

Legal Basis

Intrastat is binding under EU law. Member States implement and supplement the EU requirements in national law.

EU Legislation

🇪🇺 EU Regulation (EC) No. 638/2004

The founding legislation of the European Parliament and the Council on Community statistics relating to the trading of goods between Member States. Defines the scope of the survey, the reporting obligation, and Member States' data-transmission obligations to Eurostat.

🇪🇺 EU Regulation (EU) 2019/2152 (European Business Statistics)

The current legal basis, replacing Regulation (EC) No. 638/2004. Provides a unified framework for European business statistics and, together with Implementing Regulation (EU) 2020/1197, forms the current basis for Intrastat data collection.

🇪🇺 Implementing Regulation (EU) 2020/1197 (+ Delegated Regulations)

Specifies the data items to be collected: goods nomenclature (Combined Nomenclature — CN), country of origin, statistical quantity, statistical value, and other fields. Most recently amended by several delegated regulations.

National Law

🇦🇹 Austria – HStG, HStatVO & Federal Statistics Act

Intrastat data collection in Austria is based on the Trade Statistics Act (Handelsstatistisches Gesetz, HStG), the Trade Statistics Regulation (Handelsstatistikverordnung, HStatVO), the Federal Statistics Act, and the directly applicable EU regulations. Statistik Austria is the responsible national authority and receiving office. Reports are submitted via the online portal RTIC.

Germany – Foreign Trade Statistics Act and implementing regulation

Intrastat data collection in Germany is based on the Foreign Trade Statistics Act (Außenhandelsstatistikgesetz, AHStatG), the implementing regulation on foreign trade statistics, and directly applicable EU regulations. The Federal Statistical Office (Destatis) is the responsible national authority. Reports are submitted via the online portal IDEV.