What data is declared in Intrastat?

In the statistical declaration, the arrivals of goods from Member States into Finland as well as dispatches from Finland to Member States are declared. A condition for statistical data to be included in the compilation is that the goods physically cross the Finnish border. An exception to this rule is vessels and aircraft, sea products, spacecraft and in some cases goods delivered to and from offshore installations.

The statistical declaration on internal trade is a monthly report which has to be submitted even if there have been no arrivals or dispatches to report during the calendar month in question. In such cases, the information provider must submit an empty declaration without a single commodity code. If the company makes use of reporting unit codes, the possible empty declaration must be submitted separately for each office.

Statistics are to include goods manufactured within the EU as well as goods originating in a third country which have undergone customs clearance and released into free circulation in the EU, and which have gained Community status (T2 goods).

It is not relevant for the compilation of statistics whether payment transactions are involved in the deliveries. As an example, goods supplied free of charge are declared in the statistical declaration if they otherwise fulfil the conditions set on data to be included.

Example 1

The Estonian company EE buys goods from the Polish company PL. PL sends the invoice to EE, but the goods are delivered directly from Poland to FI in Finland.

The Finnish company FI submits an Intrastat declaration for this goods delivery, because the goods arrive in Finland physically.

Example 2

The Finnish company FI buys goods from the Estonian company EE. EE sends the invoice to FI, but the goods are delivered directly from Estonia to Poland.

The Finnish company FI does not submit an Intrastat declaration for this goods delivery, because the goods do not arrive in Finland physically.

Example 3

The Finnish company FI buys goods from the Swedish company SE. SE sends the invoice to FI, but the goods are delivered directly from Norway to Finland, where they are cleared.

The Finnish company FI does not submit an Intrastat declaration for this goods delivery, because the goods are cleared in Finland, and the statistical data are retrieved from the customs clearance system for external trade.

Deliveries to be included in statistical declarations:

  • goods bought and sold (incl. goods bought for the company’s own use)
  • other commercial arrivals and dispatches; for example, manufacturing and repairing goods under contract and returning goods thereafter
  • triangulation, if the goods cross the Finnish border
  • stock movements
  • goods for leasing and returned goods
  • rental goods, if the rental period is more than 2 years
  • goods deliveries for project dispatches and project arrivals
  • goods supplied free of charge
  • indirect arrivals and dispatches
  • certain goods deliveries to ships and airplanes

Application instructions:

Points to consider

Goods supplied free of charge, with the intention of presenting goods which are the subject of a commercial transaction, are excluded from statistics. Various advertising materials (for example brochures and leaflets) and commercial samples are such goods.

Example 1 

A Finnish company (FI) sends brochures advertising products produced by FI to a Swedish company (SE). The consignment also contains samples of these products. The brochures and samples are supplied free of charge and they will not be returned to Finland. Later, FI sells products it has produced to SE.

FI does not declare the brochures or samples with an Intrastat declaration, whereas the goods sold to SE are declared normally.

Example 2 

A Finnish company (FI) has bought from a German company (DE) 10 000 copies of a catalogue presenting products produced by FI. DE sends an invoice for the catalogues to FI.

FI declares the catalogues with an Intrastat declaration.

In order to simplify the definition of commodity codes, consignments individually imported to or exported from Finland to the maximum value of EUR 200 may always be placed under commodity code 9950 00 00. Thus the sections for transaction, mode of transport, country of origin, net mass and supplementary units in the form need not be filled in.

For declarations submitted via the TYVI service, however, transaction code 11 and mode of transport 1 should be entered. Also enter either the real weight or 0 in the section net mass. The sections for country of origin and supplementary units are to be left blank.

Certain goods delivered to vessels and aircraft of another Member State (other than Finland) are included in the foreign trade statistics. These goods include products for the crew and passengers, and for the operation of the engines, machines and other equipment of vessels or aircraft, such as foodstuffs as well as fuels and lubricants.

Please note: Goods delivered to vessels and aircraft, however, will not be declared using the Intrastat declaration. The statistical data on these goods will be retrieved through a separate procedure.

Distance selling means mail order sales and other sales in which the seller takes care of sending the goods to private persons or persons comparable to them in the country of destination. In Finland, a foreign company engaged in distance selling must register for tax in Finland, if the value of the annual sales to private persons exceeds EUR 35 000.

The obligation of a company engaged in distance selling to provide information on internal sales within the EU is defined according to the same general principles that apply to others subject to the obligation to provide information, i.e. when the threshold value set for the respective calendar year is exceeded.

The arrivals and dispatches of electric energy are included in the internal trade statistics, but the statistical data is not submitted using the Intrastat declaration. The statistical data will be collected through a separate procedure.

Goods delivered indirectly via another Community country should also be declared for  internal trade statistics. When third country goods released into free circulation in Finland are delivered to another Member State, where the dispatch transport ends, the delivery should be declared with an Intrastat dispatches declaration, and the declaration should be submitted in Finland.

Correspondingly, the following are declared with an Intrastat arrivals declaration submitted in Finland:

  • goods dispatched from another Member State to Finland, placed under the export procedure here and delivered to a third country.
  • goods cleared for free circulation in another Member State with the dispatch transport ending in Finland.

Goods ordered or sold and also delivered to the customer over the Internet are considered services. These deliveries need not be declared in an Intrastat declaration.

Goods ordered and sold over the Internet but delivered to the customer in a "traditional" way, for example via mail, are to be declared in an Intrastat declaration, if the conditions for the compilation of statistics are otherwise met.

Partial deliveries refer to consignments of goods to be allocated to one commodity code, mostly comprehensive machine and appliances deliveries delivered and possibly also invoiced in several stages, for example due to reasons connected to transportation technology.

Partial deliveries are declared all at once, regardless of when they are invoiced, that is, when all partial deliveries of the goods in question have been received or sent.

The all-in price of the goods shall be indicated as the value. The transaction code is 11.

The statistical declaration should also include sea products, which means fishery products, minerals, and other products which have not yet been unloaded ashore by sea going vessels.

Upon arrival, these products are to be declared if they are brought to a Finnish harbour, or if Finnish ships acquire such products from other Member States’ ships.

Upon dispatch, these products are to be declared if they are unloaded in a harbour located in another Member State and the goods are unloaded from a Finnish ship, or if another Member State’s ship acquires the products from a Finnish ship.

A vessel shall be deemed to belong to the Member State where the company that exercises the economic ownership of the vessel is established. Economic ownership means the right to claim the benefits associated with the use of a vessel in the course of an economic activity by accepting the associated risks.

A spacecraft for which economic ownership has been transferred and which is launched, shall be declared for Intrastat as a dispatch in the Member State of construction of the finished spacecraft, and as an arrival in the Member State where the new owner is established. Upon arrival, the country of consignment is the Member State where the finished spacecraft was constructed. Upon dispatch, the country of destination is the Member State where the new owner is established.

Economic ownership means the right to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.

What data not to include in Intrastat?

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 two years. 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.

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

C. Goods for or following temporary use, provided all the following conditions are met:

  • No processing is or was planned or carried out
  • The expected duration of the temporary use was or is not intended to be longer than 24 months
  • The dispatch/arrival need not be declared as a supply/acquisition for VAT purposes

For example:

  • Hire, loan, operational leasing
  • 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.
  • Means of transport, containers and equipment connected with transport
  • Goods for the repair of the means of transport, containers and related transport equipment and parts replaced during the repairs
  • Packaging
  • 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

Territorial enclaves include embassies and national armed forces stationed outside the territory of the mother country.

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. 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. Means of transport travelling in the course of their work, including spacecraft launchers at the time of launching

I. Supply of services including no deliveries of goods

J. Temporarily imported and exported goods

K. Tome non-commercial transactions

L. Rental goods, if the rental period is less than 2 years

M. Transit transport (transito) goods

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

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

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

Thus also dispatches from the Åland Islands to Member States and arrivals from Member States to the Åland Islands remain outside the Intrastat system. These cases shall be included in the statistics on internal trade, but the data is obtained based on the customs clearance procedure (Basic regulation on EU internal trade (EC) No 638/2004).

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