Intrastat Luxembourg: thresholds, STATEC reporting and IDEP filing

What Intrastat Luxembourg actually covers

Intrastat Luxembourg tracks goods, not VAT in Luxembourg or services. The declaration is used by STATEC to collect statistics on physical movements of goods between Luxembourg and other EU Member States.

The obligation can apply even when your VAT reporting is already handled elsewhere. A company may have to submit an Intrastat declaration because it moves goods, while its VAT return and EC Sales List remain separate compliance obligations.

Which thresholds trigger Intrastat in Luxembourg?

Luxembourg uses separate thresholds for arrivals and dispatches. You must look at each flow independently: goods arriving in Luxembourg from EU Member States on one side, and goods dispatched from Luxembourg to EU Member States on the other.

The detailed declaration starts at EUR 375,000 for arrivals or dispatches. Once the relevant threshold is reached, the level of information expected by STATEC increases.

The extended detailed declaration starts at EUR 4,000,000 for arrivals and EUR 8,000,000 for dispatches. These thresholds are higher because the declaration requires additional statistical detail.

When must the declaration be filed?

Intrastat Luxembourg becomes monthly from the month in which the threshold is exceeded. The reference period is the calendar month in which the goods movement takes place.

Online declarations must be filed by the 16th working day after the reference month. This is the key operational deadline for companies filing via IDEP.WEB.

Paper filing is earlier: the 6th working day after the reference month. It is only available for certain simplified forms. Detailed and extended detailed declarations must be filed through IDEP.WEB.

Filing through STATEC and IDEP.WEB

STATEC is the Luxembourg authority in charge of Intrastat. The operational filing is handled through the Intrastat service, with electronic submissions made via IDEP.WEB.

For international groups, the practical question is usually not whether the flow is taxable, but whether the goods physically enter or leave Luxembourg. Intrastat follows the movement of goods, so the logistics chain matters.

IDEP.WEB is the expected route for structured monthly reporting. It is also the mandatory route once your company falls under detailed or extended detailed Intrastat reporting.

What data must be reported?

The exact data depends on the type of declaration, but the core dataset is operational. STATEC expects information that identifies the declarant, the reference period, the goods, the partner and the value of the movement.

The data to prepare includes:

• Declarant identifier

• Statistical period

• Partner VAT number

• Country of provenance or destination

• Country of origin

• CN8 commodity code

• Invoiced value

• Nature of transaction

• Net mass

• Supplementary unit, when applicable

• Mode of transport

• Statistical value, depending on the declaration type

The Luxembourg VAT number follows the LU12345678 format. Keep this distinction clear when mapping declarant data and partner VAT numbers in your reporting files.

Nil Intrastat declarations

A nil declaration may be required when the obligation remains open but there is no movement during the month. If your company is already subject to Intrastat Luxembourg and no reportable goods movement occurs for the reference month, do not assume that silence is enough.

The safe approach is to confirm whether a nil declaration is expected for the open obligation and submit it through the appropriate channel when required.

Practical workflow for foreign companies

The cleanest workflow starts before the threshold is crossed. Luxembourg Intrastat reporting is easier when the data model is already ready for monthly extraction.

A robust setup usually includes:

1. Separate monitoring of arrivals and dispatches.

2. Monthly tracking against €250,000 and €200,000.

3. A clear trigger when EUR 375,000 is reached for either flow.

4. A second trigger at EUR 4,000,000 for arrivals and EUR 8,000,000 for dispatches.

5. ERP fields for CN8 code, net mass, supplementary units and transaction nature.

6. IDEP.WEB access ready before the first detailed declaration.

7. A nil-declaration process for months with no reportable movement.

Need help with Intrastat Luxembourg?

Eurofiscalis can help you identify the correct filing level, prepare the data and manage the monthly IDEP.WEB submission. This is especially useful when Luxembourg is only one country in a broader EU goods-flow setup. See our guide on the VAT return in Luxembourg. If you also need fiscal representative in Luxembourg services, Eurofiscalis covers the full VAT rules in Luxembourg compliance scope.

Speak with our VAT team here: /en/contact/ See our guide on Triangular.