See also :
VAT insight in Germany
VAT rates in Germany


Competent Authority :

Statistisches Bundesamt
Aussenhandel 65180 Wiesbaden Germany
Tel: + 49 611 75 2953
Fax: + 49 611 75 3934

Expected submission date :

10th business day of the following month.

Usually starts when :

When the threshold is reached : following month

Notification to new PSI : YES

Usually ends with :

End of year following last due declaration

Does administration from Germany reminds for non-submitted declaration ?

Germany has an automated system for reminders?   YES

1st reminder : 13 working days

2nd reminder : 15 working days

3rd reminder : no

Thresholds of intrastat exemption in Germany :

Simplified declaration : EUR 500,000

Standard declaration :

Extended declaration :

Simplified declaration : EUR 800,000

Standard declaration :

Extended declaration :

Penalties for non-submitted or incomplete INTRASTAT declarations in Germany :

Non submission : YES

Repetitive non-submission : YES

False or incomplete data : YES

Amount of penalties : Administrative penalties

Intrastat submission with paper in Germany :

A written application for paper-based filing must be submitted prior to paper declaration.

Electronic submission of intrastat in Germany :

via IDEV:

Corrective intrastat declarations in Germany :

Only for a current or preceding calendar year. Only relevant information

• Data in box 18 (Invoiced amount) and box 19 (Statistical value) : if a change in the original value of more than EUR 5,000;

• Data in box 16 (Net mass) and box 17 (Supplementary unit) : if a change of the original quantity of more than 10%;

• Data in the other boxes must be corrected if the invoiced amount (box 18) or the statistical value (box 19) of the item exceeded EUR 5,000.

NIL intrastat declarations in Germany :

YES – event if no activity

VAT and intrastat compliance in Germany

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Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

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