When Irish VAT registered Companies, either resident or non-resident, sell or transfer goods across its national borders, this intra-community trade needs to be recorded in the Intrastat declaration
EU Intrastat declarations enable member states to capture information on trading and the movement of goods between Ireland and other EU member states. It was introduced as part of the EU’s creation of the single market for goods and services in 1993.
Intrastat filings list the goods sent out of Ireland as ‘dispatches’, as well as goods brought into Ireland as ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
In Ireland the threshold value for arrivals is €500,000 per calendar year. The threshold for dispatches is €635,000 per calendar year. For arrivals exceeding EUR 5,000,000 and dispatches exceeding EUR 35,000,000 per annum a more detailed Intrastat declaration will be required.