Intrastat in Germany in 2026: thresholds, directions and deadlines
First, check the physical route of the goods, then the direction and threshold. Invoices, VAT, and OSS do not replace this analysis.
Five rules that structure German Intrastat
The goods must physically cross the border from Germany to another EU country.
Eingang and Versendung have separate thresholds.
Transfer of own inventory may be subject to reporting.
You don't wait until next year.
This is not the tenth calendar day.
EUR 3 million for Eingang and EUR 1 million for Versendung
The limits are tested separately. Values in one direction do not increase or compensate for the other.
Physical flow from another EU country to Germany.
Physical movement from Germany to another EU country.
The obligation arises only for Versendung. The sum of €3.6 million does not exceed the Eingang threshold.
The thresholds are confirmed by Destatis.
Check the previous year and monitor the current year
Reporting for a given field begins in January 2026.
If 2025 was below the threshold, sum flows since January.
The obligation already covers the month in which the limit was exceeded.
The first month requiring reporting is August 2026, not January 2027.
The rule results from §14 AHStatG.
German Intrastat looks from the German perspective
Eingang
Poland → Germany, Czech Republic → Germany or the phrase France → Germany.
Versendung
Germany → Poland, Germany → consumer in France or Germany → own warehouse in the Czech Republic.
Move the table sideways to see all columns.
| Physical movement | German direction | Why |
|---|---|---|
| Poland → Germany | Eingang | Goods enter Germany from the EU. |
| Germany → France B2C | Versendung | B2C does not change the direction of traffic. |
| Germany → Germany | No Intrastat | This is a domestic flow. |
| China → Hamburg | No Intrastat for this section | Direct imports from outside the EU are subject to customs duties. |
The seller's registered office, bank account and place of issue of the document do not replace logistics data.
Sales are not a condition for the creation of an Intrastat entry
Determine the origin warehouse, destination country and destination from the German perspective.
The absence of an invoice does not mean a zero value. An appropriate replacement value is used.
Advertising, consulting, or software do not create an item without physical movement of the goods.
Merely registering for VAT in Germany does not constitute Intrastat compliance. What matters is the role in the flow and the threshold being exceeded.
Obliged entity and Fehlanzeige: §9 AHStatG.
Amazon FBA requires a warehouse map, not just a sales report
Transfer from a warehouse in another EU country or customer return to a German center.
Transfer to a center in the Czech Republic, Poland or France or foreign sale from a DE warehouse.
Sales DE → DE or customer returns sent directly to a warehouse outside Germany.
Settles VAT B2C
- answers the question of where to settle VAT,
- does not replace information about the goods and route,
- does not submit an Intrastat declaration.
Describes the physical flow
- commodity, value, quantity and direction,
- B2C sales can enter Versendung,
- the transaction type must match the event.
More about warehousing: Amazon FBA in Germany and VAT. VAT and OSS rules: VAT in Germany.
Each item describes a specific commodity and flow
Eight-digit code from WA 2026, matched to product features.
Shipment, destination and origin describe different facts.
Invoice value excluding VAT or correct substitute value.
Statistical Borderline Value - Provided when required.
Net weight and any additional unit.
Code of the economic nature of the flow.
The right means of transport at the border.
When Versendung in accordance with the rules of a given model.
Goods manufactured in China and shipped from a Polish warehouse to Germany retain their Chinese origin.
For flows in 2026, use WA 2026.
The code describes the event, not just the direction
Sales, stock transfers, returns, exchanges, and processing may require different codes. Selection should be based on current Destatis explanations.
The actual return of goods is not a shipping adjustment
The original Versendung actually took place.
The refund itself does not yet say where the goods are going.
New Eingang with the appropriate code for the return.
If the goods are returned to Poland instead of Germany, a German entry is not created. If the original movement never occurred, the incorrect entry must be canceled.
IDEV for form work, eSTATISTIK.core for automation
Practical for a small number of items.
For larger, structured reports.
Automatic data extraction and transfer.
The same country is not sufficient. The CN code, origin, transaction type, partner details, and other fields must match.
Electronic channels are described by Destatis.
Report by the 10th business day of the following month
Don't count the ten calendar days
The deadline is set by the business day calendar. It's a good idea to schedule an internal close in advance to coordinate logistics, sales, accounting, and returns.
The obligation to submit it applies to specific situations, especially for the entity subject to reporting after exceeding the threshold in the current year, when no reported traffic occurred in a given period.
Deadline: §11 paragraph 3 AHStatG.
Three thresholds help assess the obligation to improve
Correction of the Rechnungsbetrag or Statistischer Wert when the change exceeds EUR 5,000.
Correction of net weight or supplementary unit when the change exceeds 10%.
In case of an error in the code, country, transaction or VAT ID when the item value exceeds EUR 5,000.
Adjustment thresholds do not allow for deliberate simplification of the initial report. Data should be the best available from the outset.
Correction rules: §8 AHStatDV.
Six events, six different responses
Lack of sales does not disable reporting; a replacement value is needed.
OSS does not replace Intrastat; use B2C sales code.
The report results from physical stock transfer.
Shipping country: Poland; country of origin: China.
A service without a flow of goods is not subject to notification.
A change of ownership without cross-border movement is not enough.
Intrastat and VAT describe the same business from a different perspective
Physical movement of goods
Direction, code, quantity, value, origin and type of transaction.
Tax qualification
IDT, INT, domestic sales, OSS or movement of own goods.
Systems may use different timing, values, or data ranges. The reconciliation should identify the source of the difference.
See also VAT returns in Germany.
The most common errors in German Intrastat
They ignore their own transfers and Amazon's movements.
Start with logistics.Eingang and Versendung have separate limits.
Monitor separately.The obligation may arise in the month of exceedance.
Count incrementally.The warehouse does not change the origin of the product.
Verify both fields.Transfer without invoice still has economic value.
Determine replacement value.B2B, B2C, refund and transfer are different events.
Choose Art des Geschäfts.The VAT procedure does not report the movement of goods.
Distribute responsibilities.Two real moves are two positions.
Correct only the error.
Organize your data before your first report
We will check directions, thresholds, stock transfers, commodity codes and data compliance with logistics and VAT settlements.
Frequently asked questions about Intrastat in Germany
What is the Intrastat threshold in Germany in 2026?
€3,000,000 for Eingang and €1,000,000 for Versendung. Each field is examined independently.
Can Eingang and Versendung be added together?
No. The value of one direction does not count towards the threshold of the other direction.
What happens after crossing the threshold during 2026?
The obligation arises the month in which the accrued value exceeds the threshold. There's no need to wait until the following year.
Can a non-German company have German Intrastat obligations?
Yes, if it participates in reportable flows involving Germany and meets the conditions, including the threshold for the given destination. A German VAT number alone does not constitute an obligation.
Can Amazon FBA trigger Intrastat obligations?
Yes. Stock transfers to and from German centers and foreign sales from a German warehouse can be included in Eingang or Versendung.
Is the transfer of own inventory subject to Intrastat?
It may be subject to tax even though there is no sale. For a transfer without an invoice, you must enter the correct value instead of entering zero.
What is the German Intrastat deadline?
The report is submitted by the 10th business day of the month following the reporting month.
Are services subject to Intrastat?
No. Intrastat covers goods moving between EU countries, not services without physical movement of goods.
First the movement map, then the report
Determine your route. An invoice does not replace logistics data.
Separate the directions. Eingang and Versendung have separate thresholds.
Report on time. By the 10th business day of the following month.
