When exporting goods from Latvia to some EU member state or importing goods from the EU member state, enterprises exceeding thresholds determined by the CSB and those included in the list of Intrastat respondents need to declare arrivals or dispatches of goods in the Intrastat report forms, according to 8-digit code of Combined nomenclature of these goods, indicating value of goods in euros, weight, quantity in supplementary units, partner country, code of nature of transaction, code of country of origin. In turn, enterprises which have exceeded the specific threshold determined by the CSB shall submit “B” form of the reports, where in addition to the statistical indicators the code of mode of transport, the code of delivery terms and statistical value shall be declared.
Starting with 2021 also information on the Partner's individual identification number shall be indicated in the Intrastat reports “Dispatches - Intrastat - 2A” and “Dispatches - Intrastat - 2B”.
Thresholds are determined for each movement of goods (for arrivals and dispatches) separately. For example, if volume of dispatches transactions carried out by the enterprise exceeds threshold determined for dispatches from the EU member states, but volume of arrivals does not reach the threshold determined for arrivals from the EU member states, this enterprise shall submit filled in Intrastat form only on dispatches of goods to the EU.
Why is this important?
To ensure acquisition of objective and reliable information on trade with the European Union (EU) member states, statistical accounting system Intrastat was elaborated in the EU, which is being implemented, following principles laid down in the EU both in free movement of goods and unburdensome statistics area.
Statistical information needed for compilation of data on trade among the EU member states is acquired directly from consignors and consignees operating within the territory of the Community.
Activity of Intrastat system is laid down by the Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91.
Central Statistical Bureau of Latvia (CSB) collects, compiles and disseminates information on trade with the EU member states. These data are used to provide statistical indicators on trade of Latvia, which are needed both in management of national processes and in taking decisions by workers employed in private sector.