What data is not declared in Intrastat?

Trade in services

Service trade not involving delivery of goods is not mainly subject to Intrastat.

Examples of transactions classified as services:

  • transfer of copyrights, patents, licenses, trademarks, and other similar rights
  • advertising and publicity services
  • consultancy, product development, and accounting services
  • other immaterial services, defined in section 69 h of the Value Added Tax Act (VAT Act.)
  • products ordered and delivered digitally (e.g. software downloaded via the internet)
  • customised computer software stored on a data medium (e.g. CD or DVD)

Exceptions related to service trade which are reported in Intrastat:

  • goods hired for a period exceeding 24 months
  • products ordered electronically but delivered physically (e.g. by post)
  • standard software (e.g. mass-produced commercial game packages) stored on a physical data medium. The commodity code used in the intrastat declaration is determined by the data medium (e.g. CD, DVD, USB)

The arrivals and dispatches of electricity are included in intra-EU trade statistics, but they are not declared in intrastat. The data is collected through a separate procedure.

Goods and deliveries

A. Monetary gold

B. Means of payment which are legal tender and securities, including means which are payments for services such as postage, taxes, user fees. Meaning money or stamps etc. used for paying, those shouldn´t be reported in Intrastat. Old coins or stamps as collecting items shall be reported.

C. Goods intended for temporary use or which have been in temporary use (eg rental, lending, operational leasing), provided that all of the following conditions are met:

  • No processing is or was planned or carried or has been carried out
  • The expected duration of the temporary use was or is not intended to be longer than 24 months
  • Intra-Union dispatches or arrivals do not have to be declared for VAT purposes as purchases or sales. The owner has not changed and the goods are not intended for export to the Union for export / import abroad.

For example:

  • Goods intended for fairs and exhibitions
  • Theatrical scenery, merry-go-rounds and other fairground attractions
  • Professional equipment
  • Cinematographic films (demonstration films, news matter etc.)
  • Animals for show, breeding, racing, etc.
  • Transport containers and equipment, packaging, etc., which are not traded
  • Goods destined for examination, analysis or test purposes

D. Goods moving between:

  • A Member State and its territorial enclaves in other Member States, and
  • The host Member State and territorial enclaves of other Member States or international organisations

Enclaves are embassies, consulates, military bases and scientific bases located outside the territory of the parent state.

E. Goods used as carriers of customised information, including software. For example, a software stored on a data medium tailored as a commissioned work according to a customer´s requirements.

F. Data and software downloaded from the internet

G. Goods supplied free of charge which are themselves not the subject of a commercial transaction, provided that the movement is with the sole intention of preparing or supporting an intended subsequent trade transaction by demonstrating the characteristics of goods or services such as:

  • Advertising material
  • Commercial samples

H. Goods and spare parts for repair and maintenance with defective parts replaced during repair or maintenance

I. Means of transport in motion during their operation, including spacecraft launch vehicles at the time of launch

J. Subscribed magazines

K. Supply of services including no deliveries of goods

L. Rental goods, if the rental period is less than 24 months

M. Transit transport (transito) goods

N. Triangulation, if the goods do not cross the Finnish border

O. Goods for charitable or philanthropic organisations and goods for the benefit of disaster victims

Goods deliveries on which the Intrastat system is not applied:

P. Goods placed under the procedures of inward processing (suspension system) or goods manufactured under this procedure

Q. Goods trade with areas left outside the value added tax system of the internal trade

Dispatches from the Åland Islands to Member States and arrivals from Member States to the Åland Islands remain outside the Intrastat system. These cases (P, Q) shall be included in the statistics on internal trade, but the data is obtained from the customs clearance procedure.