Build German Intrastat Declaration (Intrahandelsstatistik — IDEV/INSTAT)

Skill: Convert intra-EU goods movements into an Intrastat declaration

Region: Germany (Deutschland) Category: Government — Statistics Does: Takes a period's intra-EU goods movements and assembles the Intrastat (Intrahandelsstatistik) declaration as an INSTAT-style structured submission for electronic filing to the Statistisches Bundesamt (Destatis) via IDEV (online) or .eStatistik.core, split into arrivals (Eingänge) and dispatches (Versendungen). Spec: Statistisches Bundesamt (Destatis) — Intrahandelsstatistik / IDEV (INSTAT structure, current version)

Intrastat collects the statistical value and detail of goods physically moving between Germany and other EU member states, separately for arrivals and dispatches. It is filed monthly by businesses whose intra-EU trade exceeds the reporting threshold (Anmeldeschwelle). It is a statistical, not a tax, return but is cross-checked against VAT/ZM data. Element names below follow the form, not a verbatim INSTAT schema.

When this applies

• A business whose intra-EU arrivals or dispatches exceeded the annual Anmeldeschwelle (separate thresholds for Eingänge and Versendungen — confirm current values) must file monthly.
• Each flow direction is a separate declaration; nil reports (Leermeldung) are required for a month with no movements once the obligation exists.
• Not required for goods covered by exemptions or for movements below the simplified-value rules; samples, returns, and triangular flows follow specific coding.

Structure (FORM → XML)

header        reporting period (month/year), Versandweg, party + Meldenummer
              flow direction: arrivals (Eingang) / dispatches (Versendung)
line items (per commodity line):
   Warennummer (CN8 / KN-Warennummer, 8-digit)
   Bestimmungs-/Ursprungsland (partner member state code)
   Ursprungsland (country of origin, dispatches)
   Bundesland (region of origin/destination)
   Art des Geschäfts (nature of transaction code)
   Verkehrszweig (mode of transport)
   Eigenmasse (net mass kg) / besondere Maßeinheit (supplementary unit)
   Rechnungsbetrag (invoice value EUR) / statistischer Wert (statistical value EUR)
   USt-IdNr. of partner (dispatches, since 2022)

Data rules

• Commodity is coded with the current 8-digit Warennummer (CN8/Kombinierte Nomenklatur); the nomenclature changes yearly — use the version valid for the reference period.
• Values in whole EUR; report the invoice value and, where required, the statistical value (Rechnungswert / statistischer Wert); net mass in whole kg, plus the supplementary unit where the CN8 line requires one.
• For dispatches, report the partner's USt-IdNr. and the country of origin; for arrivals, report the country of consignment.
• The reporting party is identified by a Destatis Meldenummer (and USt-IdNr.); use the correct Bundesland and nature-of-transaction / transport codes.
• Reconcile totals broadly with the VAT return / Zusammenfassende Meldung, but note Intrastat measures physical movement, so figures legitimately differ from the ZM.

Worked example (outline)

Period 05/2026, dispatches (Versendung), Meldenummer 1234567
Line 1: Warennummer 84713000, partner FR, USt-IdNr. FR12345678901
        nature of transaction 11, transport mode 3 (road)
        Eigenmasse 250 kg, Rechnungsbetrag 18,500 EUR, statistischer Wert 18,700 EUR
Line 2: Warennummer 39269097, partner NL, net mass 80 kg, value 2,400 EUR

Submitted via IDEV to Destatis as the monthly Versendungen declaration; totals broadly reconcile with the period's intra-Community supplies in the ZM/UStVA.

Validation checklist

• Correct reference month/year and flow direction (Eingang vs. Versendung)
• Valid 8-digit Warennummer (CN8) for the period's nomenclature version
• Partner member-state code; for dispatches, partner USt-IdNr. and origin country
• Nature-of-transaction, transport mode, and Bundesland codes set
• Net mass (kg) and supplementary unit where required; values in whole EUR
• Meldenummer / USt-IdNr. of the reporting party correct; nil report filed if obligated
• Reasonable reconciliation with ZM/UStVA; submitted via IDEV to Destatis by the deadline

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, and deadline against current authority (destatis.de) guidance before use.