Correction of data

Supplements to submitted data

The goods that was left out of the Intrastat declaration already given to Customs is submitted as an addition to the relevant statistical period. A new statistical declaration is submitted only for the missing items, so a declaration that has already been sent is not corrected. An additional declaration does not replace a previously sent declaration. There can be several declarations for the same statistical period.

Corrections of declared data

If the information provider later detects faults in the data submitted, these faults must be corrected. Usually goods items of a value less than 2,000 EUR are not corrected, unless the fault is a considerable error in quantity, for example if the value of the good is 900 EUR and the declared quantity is 200,000 kg when it should be 200 kg. The change in value or quantity (1st or 2nd quantity) of the commodity code should usually be at least 10% (+ or -).

However, the correction must always be reported if an incorrect VAT registration number has been given or if arrivals have been declared as dispatches and vice versa. In such cases the incorrect goods item must be deleted and the correct data must be submitted in a new declaration. A correction must also always be reported if the wrong statistical period has been reported, or if an entire goods item must be removed, for example if it belongs to external trade and must be customs cleared.

Declaration sent via Intrastat declaration service are corrected in the service. Declaration sent as direct message can be corrected with a correction form. More details in Instructions for using Intrastat declaration service (pdf) and the correction form are on page How do I submit an Intrastat declaration.

For how long is it possible to make corrections?

Corrections of and supplements to statistical data can be made for any period until mid-August of the year following the statistical reference year. Concerning the year 2024 the additional declarations must made by 14th of August 2025 at latest.

The exceptions are statistical periods 01 and 02 which you can correct or submit an addition in the Intrastat Declaration Service only until the turn of the year.

Compensations

As a rule, minor credit notes or supplementary invoices relating to deliveries of goods are not observed as corrections. Compensations in connection with return goods, however, are noted, but they are not declared afterwards as corrections, but as regular data to be declared, using transaction code 21.

Corrections of statistical data are always registered in the data on a specific commodity code. Therefore long-term changes, for example annual discounts, can only be considered in a restricted way (for example when there is only one commodity code). If a financial compensation (goods are not returned, and no compensating goods are sent) covers the value of the whole goods item, the correction should not be made at all. Also, negative figures cannot be declared.