What data is not declared in Intrastat?

Trade in services

Plain trade in services involving no delivery is excluded from the statistics. For example the following transactions are to be classified as services: the transfer of copyright, patents, licenses, trademark and other similar rights, advertising and publicity services, consultancy, product development, bookkeeping and other similar services, as well as other immaterial services specified in section 68 of the Value Added Tax Act. An exception to this is the leasing of movables, which should be declared in the statistical declaration if the term of the lease exceeds 24 months. Another exception is import and export of electricity.

Special computer software stored in a data medium are also considered a service and shall not be declared in the statistical declaration. Standard computer software, however, is declared normally. Standard computer software refers to mass-produced commercial products (for example PC software, game packages) generally available to all customers.

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 special computer software saved in a data medium (software tailored for one customer and created according to the 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.