The International Trade in Goods Statistics (ITGS) is based on
two data compilation systems: one for extra-EU trade statistics
(data relating to trade of goods with non-member countries) and one
for intra-EU trade (with data predominantly being collected via the
Intrastat reporting). The intra-EU trade statistics cover both the
dispatches (Intrastat export declaration) and arrivals of goods
(Intrastat import declaration) being exchanged between the Member
States of the European Union. In principle, all traders holding
trade contracts with foreign partners are obliged to submit an
Intrastat declaration.
The new European Regulations on ITGS (regulation (EU) 2019/2152
and the implementing regulation (EU) 2020/1197), finally changing
foreign trade statistics reporting, also led to major changes
regarding the Intrastat reporting. During the implementation of the
new regulations, there were three key changes for the Intrastat
declarations with relevance as of the reporting