All Irish VAT registered businesses that make intra-EU acquisitions or dispatches in excess of the Intrastat thresholds (see 40.1) are obliged to file monthly Intrastat returns for acquisitions, dispatches or both.
Intrastat (Intra-EC Trade Statistics) is the special data system for collecting statistics on the trade of goods between EU member states. The concepts 'arrivals' and 'dispatches'
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Web page updated on 17 Mar 2025 16:36