Intrastat in Ireland: Reporting Intra-EU Trade in Goods

Intrastat is the system through which Ireland collects statistics on goods moving between Ireland and other EU Member States. Every VAT-registered trader supplies some of that information through boxes on the VAT return, but only larger traders complete a separate detailed monthly Intrastat return. Revenue administers the return, and the Central Statistics Office (CSO) compiles and publishes the statistics. This guide explains who reports, what is reported and how the process works, using the pages of Revenue and the CSO. One point needs care from the start: the two bodies' pages currently show different figures for the reporting thresholds, and we set both out below without asserting either.

Intra-EU trade in goods sits next to other duty and levy regimes that businesses must manage. If your goods include products subject to excise, see our guide to excise duty authorisation and returns, and if you also deal in fuels, our overview of carbon tax compliance for businesses covers a separate regime. Cross-border traders also tend to need their tax affairs in order generally, which our tax clearance certificate guide explains.

What Intrastat covers, and what it does not

Revenue's page "What are VIES and Intrastat?" (published 8 May 2026) says Intrastat collects statistics on the movement of goods between EU Member States and that services are not covered. It adds that the intra-EU trade statistics concept is independent of the ownership of the goods and concerns only their physical movement.

The CSO's page on international trade in goods describes Intrastat as the survey used for intra-EU merchandise trade, with extra-EU trade collected separately from customs declarations. It says intra-EU trade is collected through a combination of the Intrastat survey and VAT3 returns. The CSO's page carries a publication date of 17 July 2025 and does not show a separate last-updated date.

Intrastat is not the same as VIES

The two regimes are often mentioned together because both are administered by Revenue's VIMA branch (VIES, Intrastat and Mutual Assistance), but they do different jobs.

• VIES is a VAT information return. Revenue's page says Irish VAT-registered traders who zero-rate goods, services or both to a VAT-registered trader in another Member State must submit a VIES statement, regardless of value. It helps detect unreported movements of zero-rated goods between Member States.
• Intrastat is a statistical return about the physical movement of goods only.

A business selling goods to EU customers may therefore have both a VIES statement and, if it is large enough, an Intrastat return. A business supplying only services has no Intrastat reporting for those services, though it may still have VIES obligations.

Who must report: the basic and the detailed requirement

Revenue's VIMA page (published 24 March 2026) distinguishes two levels:

• all VAT-registered traders must complete boxes E1 and E2 on their VAT3 return; and
• a detailed monthly Intrastat return is required when annual trade with other Member States passes a stated threshold.

The CSO explains the first level from the statistician's side. For traders who do not submit an Intrastat return, the CSO estimates intra-EU trade from the "Intra-EU Supplies of Goods" (E1) and "Intra-EU Acquisitions of Goods" (E2) boxes on the VAT3.

The thresholds: two official pages that differ

Revenue's VIMA page says the detailed monthly return is required if annual imports from other Member States exceed €750,000, or annual exports to other Member States exceed €750,000. Revenue's Intrastat Trader's Manual (last updated February 2026) states the same figure for arrivals and for dispatches from 1 January 2025. It also sets separate, much higher figures above which additional delivery-terms and statistical-value data are required, and we do not reproduce those here.

The CSO's page, published 17 July 2025, instead says that traders whose annual intra-EU acquisitions exceed €500,000 or annual intra-EU disposals exceed €635,000 are required to report. These figures differ from Revenue's, and the CSO page does not explain the difference. We assert neither set. Because Revenue administers the return and issues the manual, the practical route is to confirm your obligation directly with the VIMA office and to check the Revenue pages on the day. Figures of this kind change, and this is a reminder to check rather than to rely on any number quoted in a guide.

What is reported

According to the Intrastat Trader's Manual, the return covers movements of Community goods, including EU-produced goods and non-EU goods released for free circulation. Arrivals are goods coming into Ireland from other Member States, and dispatches are goods leaving Ireland for other Member States. Each flow is tested separately against its own threshold. Key data fields described in the manual include:

• the eight-digit CN (commodity) code;
• the Member State of consignment or destination, and the country of origin;
• the invoice value in euro, excluding VAT and excise;
• net mass and any supplementary units;
• the mode of transport; and
• the partner's VAT number.

The manual also explains that some transactions are excluded or treated differently. Read its sections and appendices on those cases before you classify unusual movements such as returns or repairs.

When and how to file

The manual describes the return as monthly and due by the 23rd of the following month, with nil returns required where there was no qualifying trade. It adds that once a threshold is passed, filing for that flow continues until at least the end of the following year, and that a trader may stop only at the end of a calendar year. Returns are filed electronically through Revenue Online Service (ROS), directly or through an appointed agent, although the trader remains responsible for accuracy. Revenue's VIMA page also links to a Return Preparation Facility guide and CSV templates for arrivals and dispatches. The manual's own sections refer to both ROS and the Return Preparation Facility, so confirm the current filing route with Revenue.

The manual states that late or missing returns may result in penalties; it does not give penalty amounts. It also asks traders to keep copies of returns and supporting records for two years and to correct errors above a stated percentage of reported values. As with every figure here, check the manual on the day.

What happens to the data

The CSO's page explains that Revenue collects the returns and supplies the Intrastat survey data and the relevant E1 and E2 VAT3 data to the CSO. The CSO compiles and publishes the statistics and sends monthly results to Eurostat. The page says the Statistics Act 1993 sets stringent confidentiality standards, that published data is aggregated by flow, commodity code and partner country, and that it is not published at VAT-number level. It lists Regulation (EU) 2019/2152 among the relevant legislation.

A practical approach for finance teams

Our suggestion for Dublin-based finance teams that trade in goods with other Member States:

• track cumulative annual arrivals and dispatches month by month, so you know when you are approaching whichever threshold applies to you;
• keep commodity codes in the product master data, not in a spreadsheet maintained at filing time;
• reconcile the Intrastat values to the E1 and E2 figures on the VAT3 before submitting; and
• put the monthly filing date in the compliance calendar, with a named back-up for holiday periods.

These are our suggestions, not Revenue requirements.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Does Intrastat apply to services?

No. Revenue's page states that Intrastat collects statistics on the movement of goods and that services are not covered. Services supplied to VAT-registered traders in other Member States may still be reported on a VIES statement.

If I am below the threshold, do I report anything?

Revenue's VIMA page says all VAT-registered traders must complete boxes E1 and E2 on the VAT3 return. The detailed monthly return is for traders above the threshold.

Why do the Revenue and CSO thresholds differ?

The pages show different figures, and neither explains the difference. Confirm your position with the VIMA office, since Revenue administers the return.

Who sees my Intrastat data?

The CSO's page says published data is aggregated and not published at VAT-number level, and that anonymised data may be shared with other government departments, approved organisations and approved researchers for statistical purposes only.

Check the Revenue and CSO pages on the day you rely on any threshold or date, because both change.