Intrastat Reporting

Intrastat Triangulation occurs when three EU states are involved in a transaction, where one orders goods from a second while goods are sourced from a third.

  • The state receiving goods records an Intrastat arrival.
  • The state dispatching goods records an Intrastat dispatch (declaring the ordering state as a recipient).
  • The intermediary or agent state records nothing for Intrastat purposes.

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