What is Intrastat?
Intrastat is the system for collecting statistics on trade of goods between EU member states. If you move inventory between EU countries (including Amazon Pan-EU FBA transfers), you must report these movements once you exceed each country's threshold.
Intrastat Thresholds 2026
| Country | Arrivals Threshold | Dispatches Threshold | Filing Frequency |
|---|---|---|---|
| 🇩🇪 Germany | €800,000 | €500,000 | Monthly |
| 🇫🇷 France | €460,000 | €460,000 | Monthly |
| 🇮🇹 Italy | €350,000 | €350,000 | Monthly |
| 🇪🇸 Spain | €400,000 | €400,000 | Monthly |
| 🇵🇱 Poland | €1,000,000 (PLN equiv) | €1,000,000 | Monthly |
| 🇨🇿 Czech Republic | €500,000 (CZK equiv) | €500,000 | Monthly |
What Must Be Reported
- Commodity code (HS/CN code — 8 digits)
- Value of goods (invoice value or statistical value)
- Net mass (kg)
- Supplementary units (if applicable — e.g., number of items)
- Nature of transaction (sale, return, transfer, etc.)
- Partner country (origin or destination)
- Delivery terms (Incoterms)
- Mode of transport
How Intrastat Affects Amazon Pan-EU Sellers
When Amazon moves your inventory between EU fulfillment centers (e.g., from Germany to France), these cross-border transfers are considered arrivals in the destination country and dispatches from the source country. You must report them in both countries if you exceed the thresholds.
For most small-to-medium Amazon sellers, Intrastat only becomes relevant once you're moving €400,000-500,000+ in goods cross-border annually. Most sellers never hit these thresholds.
Penalties for Non-Compliance
| Country | Penalty Range |
|---|---|
| Germany | Up to €5,000 |
| France | €750-1,500 per infraction |
| Italy | €200-25,000 depending on delay |
| Spain | €300-3,000 |
| Poland | Up to €2,000 |
| Czech Republic | Up to €2,500 |
How to Automate Intrastat
- Use a VAT compliance software — tools like TaxJar, Avalara, or SimplyVAT can automate Intrastat reporting based on your Amazon transaction data.
- Amazon reports: Download the VAT Calculation Report (VCR) from Seller Central — it contains the data needed for Intrastat.
- Authorized dealer (fiscal rep): Most VAT consultants include Intrastat filing as part of their annual compliance package.
- CSV upload: Most EU statistical offices accept CSV uploads with predefined formats. Your consultant can generate these.
Get Started
Use our Pan-EU FBA Calculator to estimate your EU fulfillment costs, including compliance overhead.